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A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who runs artificial fishery business in the name of “D” in the building B in the building C at both weeks.
1. No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services received through false tax invoices;
Nevertheless, on July 31, 2016, the Defendant was issued nine copies of a false tax invoice, which was prepared to be supplied with services equivalent to KRW 51,750,000,000, in the F Office on the fourth floor of the building in Macheon-si, 2016, including a false tax invoice issued to be provided with services equivalent to KRW 51,750,000, in spite of the fact that D was not provided with services from G, as shown in the list of crimes (1) from that time until October 31, 2016.
2. No act of submitting to the Government a list of total tax invoices by purchaser or seller under the Value-Added Tax Act without supplying the goods or services to be entered in the list of total tax invoices by customer shall be entered falsely;
Nevertheless, on January 24, 2017, the Defendant submitted the notice of value-added tax return at the end of 2016, which was submitted on January 24, 2017, and submitted a false list of total tax invoices stating that D was provided with services equivalent to KRW 236,650,000 as stated in the attached list of crimes (2).
Summary of Evidence
1. Defendant's legal statement;
1. An accusation, a report on termination of an individual investigation, and the application of statutes;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Jan. 1, 20