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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
The Defendant operates the “E” in Daegu-gu Seo-gu D, Daegu-gu, Do and Retail Store.
1. No person, who is obligated to receive tax invoices under added-value-added tax-related Acts and who is obligated to submit a list of total tax invoices by seller to the Government, shall be allowed to receive tax invoices or receive tax invoices containing false information in collusion;
A. On June 30, 2014, the Defendant conspired with “F” operator G at the above workplace “E”, and the Defendant was issued nine copies of the tax invoice in total amount equivalent to KRW 1,463,434,417, total supply value of KRW 1,910,263,30,30 in the following manner from around that time to December 31, 2014, despite having been supplied with scrap iron equivalent to KRW 16,60,90 in the supply value from the above G, the Defendant was issued nine copies of the tax invoice in total as if he was supplied with scrap iron equivalent to KRW 201,05,450 in the supply value.
B. On January 2014, the Defendant was supplied with scrap metal equivalent to KRW 434,648,630 from the operator of the instant 1t truck in name at the place of business, even though it was supplied with scrap metal equivalent to the supply price of KRW 434,648,630, the Defendant did not receive tax account statements in collusion with the above person in name. From around that time to November 2014 through around that time, the Defendant was supplied with scrap metal equivalent to KRW 4,409,486,410 for a total amount of 11 times, as in the list of crimes in the attached Form (2).
2. No person shall issue or receive any tax invoice under tax-related Acts without supplying or receiving any goods or service;
around December 31, 2014, the Defendant supplied scrap metal equivalent to KRW 22,852,00,000, which was supplied by the said H, in spite of the absence of the supply of goods or services from H, at the said place of business around December 31, 201.