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1. The defendant shall be punished by imprisonment with prison labor for not more than ten months;
2.Provided, That the above sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
[Criminal Power] On July 10, 2018, the Defendant was sentenced to two years of suspension of execution for the violation of the Punishment of Tax Evaders Act by the Suwon District Court on July 18, 2018 and the said judgment became final and conclusive on July 18, 2018.
【Criminal Facts】
On January 14, 2015, the Defendant is the actual operator of C established for the purpose of wholesale and retail business of buildings B in Suwon-si, Suwon-si, and used parts on the first floor, and D is the representative in the name of C.
1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
Nevertheless, on February 12, 2015, the Defendant issued 18 electronic tax invoices of KRW 174,274,450 in total supply value to six companies, such as F, etc., by the same method as the attached crime list (1) until September 30, 2015, as if the Defendant supplied goods, such as scrap metal, to F, which was not supplied with goods or services, such as scrap metal, at the above C office, and issued 18 electronic tax invoices of KRW 174,274,450 in total, as shown in the attached crime list (1).
2. No person who submits a list of total tax invoices by customer shall supply any goods or services, and shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act;
Nevertheless, on July 24, 2015, the Defendant reported the value-added tax for the first period portion of the year 2015 from Suwon-si, Suwon-si on July 24, 2015, as if he supplied goods or services to G, submitted a total of KRW 770,104,40,00 in total, as if he supplied goods or services without supplying goods or services to G, and submitted one copy of the total tax invoice for each customer recorded in falsity, from that time, by the same method until January 26, 2016, as shown in the list of crimes (2).