beta
Text
A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operates “D”, which is a construction and dismantling company of building B or C at the time of net thousands.
No person liable to issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice stating false details, and no one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services.
1. On July 23, 2018, the Defendant issued one copy of the sales tax invoice prepared at KRW 30,000,000 in 27,000,000, in supply price of KRW 30,700,000, in supply price, even though he/she provided a system club construction work in the area of “E”, in the vicinity of the 119-Madong Community Service Center in Gwangju-si, Jungyang-si.
2. On July 28, 2018, the Defendant issued a false sales tax invoice at the above place, and the fact was issued and delivered 30,000,000 won of the sales tax invoice for “E” in spite of the supply of goods or services to “E”. From that time to December 31, 2018, the Defendant issued 54 copies of the sales tax invoice worth KRW 2,490,70,000 in total for 54 times without supplying the goods or services as shown in the annexed crime list.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Application of statutes on the copies of sales tax invoices, copies of reports on the closure of value-added tax investigations, and financial transaction details;
1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Articles 10(3)1 of the former Punishment of Tax Evaders Act (amended by
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The Criminal Act, the suspension of execution;