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Defendant
A shall be punished by imprisonment with prison labor for six months and by imprisonment for eight months.
However, for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
Defendant
A From August 25, 2010, from around Busan Northern-gu G, “H (business registration number: I, ex officio closure of business on May 15, 2016)” which is a construction material removal and subcontractor, was actually operated, and around April 2015, Defendant B, who was engaged in the construction business without business registration, lent the remodeling work for Defendant B and Seoul Gangnam-gu J and K stores in the said “H” to issue and receive tax invoices arising therefrom in the said “H” name and intended to divide profits accrued from the said construction.
1. On May 11, 2015, the Defendants issued a tax invoice in the above “H” office, and the above “H” issued 18 copies of the tax invoice as if the Defendants were to supply goods or services equivalent to KRW 84,00,000 in supply price, even though they were not to have supplied goods or services to the existence of the Dispute Resolution Co., Ltd., and as if they were to have supplied goods or services equivalent to KRW 84,00,000 in supply price, from that time until January 20, 2016, even though they were not actually supplied with the goods or services, as shown in the List of Crimes (Issuance of the Processing Tax Account) in the attached Table (Issuance of the Processing Tax Account) from January 20, 2016.
As a result, Defendants conspired to supply goods or services and issued tax invoices under the Value-Added Tax Act.
2. The Defendants receiving the processed tax invoice pursuant to the above public offering, and around April 16, 2015, at the above office of “H,” the facts are as follows: (a) even though there was no supply of goods or services from the Korea AIMS, the Defendants received one copy of the electronic tax invoice as if they were supplied with goods or services equivalent to KRW 800,000 in the supply price; and (b) from that time until October 31, 2015, without being supplied with the goods or services as listed in the daily list of crimes (the receipt of the processed tax invoice).