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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
After registering a business with the trade name "D" in Seo-gu Seoul 102, the defendant is prohibited from issuing tax invoices under the added-value-Added Tax Act without supplying goods or services, or submitting falsely a list of tax invoices by customer after registering a business operator with the trade name "D."
1. On July 15, 2016, the Defendant issued a false tax invoice of KRW 143,00,049, in the foregoing “D office,” and the Defendant issued a false tax invoice of KRW 2,021,39,049, in total, on 143 occasions as indicated in the attached Table 1, including the issuance of false tax invoice of KRW 17,905,540 as if he/she supplied goods or services equivalent to the supply price to E, notwithstanding the fact that he/she had not supplied goods or services equivalent to KRW 17,90,540 as the supply price.
2. On January 18, 2017, the Defendant filed a list of total tax invoices by false means at the Daejeon District Tax Office, Seo-gu, Daejeon, Seo-gu, Daejeon, Daejeon in 2017, and filed a list of total tax invoices by customer recorded in the false statement as if he were to supply goods or services equivalent to KRW 788,668,502 to E, while filing a list of total tax invoices by customer recorded in the false statement as if he were to supply goods or services equivalent to KRW 78,68,502 to E, even though he did not supply goods or services equivalent to the same amount, and submitted a list of total tax invoices by customer recorded in the false statement as shown in the separate statement of crime 2,021,348,049 won, even though he did not supply goods or services equivalent to the same amount.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation, the background and written opinion of the tax offense and the processing opinion, the scheduled report of completion of the investigation of value added tax, the general taxable person’s value-added tax return (No. 2, 2016), the list of accounts for each customer (No. 2, 2016), and the list of accounts for each customer (No. 2, 2016), respectively.