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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person operating the “C”, which is an enterprise that manufactures general industrial machinery, parts, etc. in Seo-gu Incheon.
1. No person who violates the Punishment of Tax Evaders Act due to the issuance of false tax invoices shall be issued a tax invoice without being supplied with any goods or services;
Nevertheless, around October 31, 2015, the Defendant issued an electronic tax invoice of KRW 1,484,835,000 in total by 42 times from that time until October 31, 2017, as indicated in the attached crime list, as if he was supplied goods or services equivalent to KRW 40,00,000, although the fact in the above C was not provided with goods or services in D, even though it was not provided with goods or services.
2. No person who violates the Punishment of Tax Evaders Act following business registration under another person's name shall conduct business registration using another person's name for the purpose of evading taxes or evading compulsory execution, or conduct any business using another person's name;
Nevertheless, from July 2015 to November 201, 2017, the Defendant registered the business with the trade name “D” using the name of E and F, a C employee, for the purpose of evading global income tax, etc. at the same address as the above C, and operated the business.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation or a written investigation for disguised verification;
1. Electronic tax invoices, applications for business registration, and withholding receipts for wage and salary income;
1. Details of each company's financial transactions, details of (State)G finance, payment of wages, etc., and application of Acts and subordinate statutes on D financial details;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 11(1) of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); and Article 11(1) of the Punishment of Tax Evaders Act (amended by Act No. 1610, Jan. 1, 201