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 became final and conclusive.

Punishment of the crime

[criminal record] On July 10, 2018, the Defendant was sentenced to a suspended sentence of two years on July 18, 2018 to a crime of violation of the Punishment of Tax Offenses Act at the Suwon Franchi, and the judgment became final and conclusive on July 18, 2018. On February 13, 2019, the same court was sentenced to a suspended sentence of two years on October 10 and became final and conclusive on February 21, 2019. On September 10, 2020, the Defendant was sentenced to a suspended sentence of one year for one year for a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) at the same court.

[2] The Defendant is a person who actually operates a business body consisting of “D” (business registration number: E, representative: F) in the subparagraph of B building C from July 1, 2014 to March 31, 2016.

1. On July 30, 2015, the Defendant in violation of the Punishment of Tax Evaders Act due to issuance of false tax invoices was issued at the above D office around July 30, 2015, and the fact was issued three copies of the tax invoice of KRW 95,760,00 in the supply price as if he was supplied with goods, such as scrap metal, from “G” without being supplied with goods or services from “G”, and was issued three copies of the tax invoice of KRW 381,52,50 in total from “G” to September 30, 2015, as indicated in the separate list of crimes.

2. Violation of the Punishment of Tax Evaders Act due to submission of a list of total tax invoices by customer banks with false entries;

A. On July 25, 2015, the Defendant filed a report on value-added tax for the first period of July 2015 on “D” at a Seongbuk Tax Office located in 27, 2015, which was located in Song-gu, Seocheon-gu, Seocheon-do, as of July 25, 2015, the Defendant submitted a list of purchase invoices for the total amount of KRW 381,52,500, total supply prices from “G” without being supplied with goods or services from “G”, as if he/she was supplied with goods or services.

B. Around January 25, 2016, the Defendant committed a crime on January 25, 2016, value added to the second term portion of the C at the above Sungsung Tax Office around January 25, 2016.