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A defendant shall be punished by imprisonment for six months.
except that 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 B from November 2013 to May 31, 2019.
No act of issuing or being issued a tax invoice without supplying or being supplied with the goods or services under the Value-Added Tax Act shall be prohibited.
1. On December 31, 2015, the Defendant issued a false tax invoice of KRW 359,660,000 in total on two occasions, including the issuance of a false tax invoice of KRW 168,69,00 in total, as shown in the separate sheet of crime (1) from February 26, 2016, even though the Defendant did not supply goods or services to (i)D, even though he did not supply goods or services to (ii)D, and issued a false tax invoice of KRW 359,660,00 in total, as indicated in the separate sheet of crime (1).
2. On November 4, 2015, the Defendant received a false tax invoice with no real transaction: (a) around 2015, the Defendant received a false tax invoice with the total value of KRW 731,850,000, in total, 15 times from the date of issuance as shown in the separate crime list from January 31, 2016, including the receipt of a false tax invoice as if the supply price was received in an amount equivalent to KRW 35,800,000, in spite of the fact that the Defendant received goods or services from (i)E despite having not received any goods or services from (ii).
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Electronic tax invoices;
1. Application of Acts and subordinate statutes confirming that the F of the LABD or the LABD has been punished;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018) (wholly amended by Act No. 16108, Dec. 31, 201) and the choice of imprisonment for a crime
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The conditions under Article 62(1) of the Criminal Act, as well as the age, occupation, character and conduct, family relationship, circumstances before and after the crime, etc.