beta
Text
A defendant shall be punished by imprisonment for not more than ten 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
The Defendant is a person who operated Seoul Mapo-gu building from January 2, 2012 to August 30, 2015 and a corporation E with 1128.
1. The receipt of false purchase tax invoice - The Defendant, without the supply of goods or services, received the tax invoice of KRW 700,000,000 in total from the supply price of goods or services not later than three times until October 23, 2013, including the receipt of a tax invoice of KRW 200,000,000 in the purchase price of the goods or services, although there was no fact that the Defendant received goods or services from F (representative G) in around March 29, 2013, even though there was no fact that the Defendant received goods or services from F (representative G).
2. Issuing an invoice of false sales;
A. The Defendant issued an invoice of tax amounting to KRW 1,848,980,000 on September 30, 2012, stating the false supply of goods or services (including (2) 1 through 3) by stating the false supply of goods or services (in the above E office around September 30, 2012, the Defendant supplied goods or services in the amount of KRW 1,848,980,000 for the construction cost to H (representative I) and issued an invoice of tax amounting to KRW 499,00,000 for the supply price, although there was no fact that the goods or services were supplied in the amount of KRW 49,000 for the supply price, as if the goods or services were supplied, until August 1, 2014, by stating the false supply of goods or services at KRW 1,009,000 for three times, such as (2) net 1 through 3 times the supply price.
B. Around January 8, 2013, the Defendant issued without the supply of goods or services (in the above E office around January 8, 2013, the Defendant issued a copy of a tax invoice stating as if he had supplied goods or services, such as construction cost equivalent to KRW 36,363,63,636, even though he did not have supplied goods or services to J (K).
3. The fact that a list of total tax invoices is submitted;
(a) Any false seller;