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Defendant
A Imprisonment for six months, Defendant B shall be punished by imprisonment for ten months, and Defendant C shall be punished by a fine of three thousand won.
Reasons
Punishment of the crime
1. All of the facts are Defendants A and B, from January 15, 2015 to December 31, 2012 of the same year, jointly operated “E” for the purpose of carrying out the wholesale and retail business of household appliances in the name of Defendant C in Ansan-dong District Court on January 5, 2017, as the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), etc. of Defendant A was sentenced to four years of imprisonment with prison labor on April 19, 2017, and the judgment became final and conclusive on May 18, 2017 after having been sentenced to four years of imprisonment with prison labor.
2. Criminal facts;
A. No person obliged to issue a sales tax invoice pursuant to Article 10(1)1 of the Punishment of Tax Evaders Act in violation of Article 10(1)1 of the Value-Added Tax Act shall issue such tax invoice.
The Defendants did not issue a sales tax invoice, even though they supplied the system air conditioners of KRW 9,090,909 to F, a business partner, at the office of “E” located in Ansan-si (E) around May 13, 2015.
As above, the Defendants conspired to issue the sales tax invoice from March 13, 2015, including not issuing the sales tax invoice.
8. Until December 24, 200, no sales tax invoice was issued, even though the goods or services equivalent to KRW 82,08,845, total value of supply in total, five times, such as the entries in the Schedule 1, was supplied to the customer.
(2) No person liable to submit to the Government the list of total tax invoices by buyer under Article 10(1)2 of the Punishment of Tax Evaders Act shall submit a false list of total tax invoices by buyer.
On July 25, 2015, the Defendants submitted the list of total tax invoices by accessing the National Tax Service’s Homex site at the same place, and submitted the list of total tax invoices for the first year of 2015 by omitting sales of KRW 18,181,818.