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A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated D(business number: E) located in Daejeon Jung-gu B and C from July 13, 2016 to December 31, 2017.
1. No person who issues a false tax invoice shall issue or obtain a tax invoice without supplying or being supplied with the goods or services under the provisions of the Value-Added Tax Act;
Nevertheless, on July 30, 2016, the Defendant issued 210 copies of the tax invoice of KRW 20,000,000 as if he provided transportation services, even though the Defendant did not supply any goods or services to F (G), from that time until December 31, 2017, in the aggregate of the supply values of KRW 1,436,838,60, in addition to the supply value of the goods or services, from that time until December 31, 2017, as shown in No. 1 to No. 210.
2. No recipient of the false tax invoice shall be issued or issued with the tax invoice without supplying or being supplied with the goods or services under the provisions of the Value-Added Tax Act;
Nevertheless, on September 16, 2016, the Defendant received a tax invoice of KRW 6,00,000 as if he were provided with transportation services, even though he had not received goods or services from H (I).
Summary of Evidence
1. Statement of the police statement to J;
1. A written accusation (including attached documents);
1. Application of Acts and subordinate statutes to each investigation report (including each accompanying document);
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 (1) of the Criminal Act on the suspension of execution (Article 62 (1) of the Criminal Act (Article 62 (1) of the same Act);
1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;
1. Scope of punishment by law: Imprisonment with labor for one month to three years;
2. The scope of recommendations according to the sentencing criteria; and