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A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
[criminal records] On June 24, 2020, the Defendant was sentenced to two years of imprisonment for fraud, etc. at the Seoul Central District Court on July 10, 2020, and the above judgment became final and conclusive.
[2] The Defendant is a person who runs an electronic commerce retail business in Seocho-gu Seoul Metropolitan Government from June 1, 2014 to June 30, 2018.
No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.
1. Around June 30, 2017, the Defendant issued a false tax invoice of KRW 70,000,000 in the above “C” office and “D” office as if the Defendant had not supplied the goods, and issued a false tax invoice of KRW 1,150,517,828 in total from the above day to October 31, 2018, as shown in the attached list of crimes.
2. On November 14, 2017, the Defendant received a false tax invoice of KRW 32,00,000 from the above office, and received a false tax invoice of KRW 43,818,181 on two occasions, including the receipt of one sheet of KRW 11,818,18,181, as if the Defendant did not receive the goods from the “E” as if he received the goods although he did not have received the goods. On October 9, 2018, the Defendant received a false tax invoice of KRW 43,81,18,181, in total, as if he received the goods from the “(State)F”.
Summary of Evidence
1. Previous records of the Defendant’s legal statement of accusation, the Defendant’s legal statement of value-added tax return on general taxable persons, the list of total tax invoices by customer and the list of total tax invoices by customer (G, H, I, J, K, K, F, L, L, N, E-Telecommunications): A criminal history inquiry report, and a copy of the judgment;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); and Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 201); and 1.