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Defendant shall be punished by imprisonment for 8 months and by a fine of 390 million won. If the Defendant does not pay the said fine.
Reasons
Punishment of the crime
On December 20, 2017, the Defendant was sentenced to ten months of imprisonment with prison labor at the Seoul Central District Court for an attempted crime, and the judgment became final and conclusive on July 26, 2018.
The Defendant, along with E, issued, or conspired to receive, or submit to the Government a false tax invoice or a list of total tax invoices by false seller for the purpose of acquiring fees, for the purpose of acquiring fees, with the company D (hereinafter “instant company”) in Seoul building C, Gangnam-gu, Seoul, and the Defendant issued, or submitted to the Government, false tax invoices or a list of total tax invoices by seller or seller equivalent to KRW 3,830,310,189 in total of the value of supply for profit-making purposes as follows, or submitted to the Government.
1. No person who has received a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;
Nevertheless, the Defendant, in collusion with E, issued or received a false tax invoice equivalent to KRW 3,190,311,189 in total of supply values as follows.
On December 9, 2013, the Defendant, in collusion with E, issued a false tax invoice in the aggregate amount of KRW 2,353,818,187, as shown in the separate sheet of crime from September 23, 2013 to December 19, 2013, including the issuance of a false tax invoice, as if he/she supplied goods or services equivalent to KRW 100,000,00 to F, although there was no fact that goods or services were supplied, and issued a false tax invoice in the aggregate amount of KRW 26,353,818,187, as listed in the separate sheet of crime.
B. On September 10, 2013, the Defendant conspired with E and received a false tax invoice as if he were to receive goods or services equivalent to KRW 4,400,000 from G, even though he did not receive any goods or services at the instant corporate office on September 10, 2013.