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1. Defendant A shall be punished by imprisonment for six months.
However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
1. Defendant A is a person who actually runs a building C in Yeongdeungpo-gu Seoul Metropolitan Government and a stock company B under Article 503.
A. On August 16, 2015, the Defendant: (a) received a false tax invoice and submitted a list of total tax invoices by the purchaser; (b) around August 16, 2015, the Defendant received the purchase tax invoice from E companies located in Gyeonggi-si, Inc., Ltd., Ltd.; (c) around August 31, 2015, entered the purchase tax invoice in KRW 16,700,000 in excess of the actual supply price from the said E companies at the same place; and (d) received the purchase tax invoice in KRW 17,80,000 in excess of the actual supply price; and (e) around September 30, 2015, received the tax invoice in the same place from the said E companies at the same time, stating the actual supply price as KRW 16,20,000.
In addition, around October 23, 2015, the Defendant submitted a list of total tax invoices by the purchasing entity, stating that the Defendant was supplied with goods or services of KRW 50,700,000,000 in total from July 1, 2015 to September 30, 2015, at the Yeongdeungpo-gu Seoul Metropolitan Tax Office located in 1/38, Yeongdeungpo-gu, Yeongdeungpo-gu, Seoul, for the purchase price of KRW 50,70,000, more than the actual supply price.
Accordingly, the Defendant received three copies of the tax invoice written in falsity, and submitted one copy of the total tax invoice of the purchaser by false statement to the government.
B. On November 25, 2015, the Defendant received a false tax invoice stating the supply value of the E company as KRW 24,900,000 at the above E office around November 25, 2015, and received a false tax invoice stating the supply value of the E company as KRW 25,30,000 from the above E company at the same place around December 30, 2015, even though the Defendant did not supply the goods or services.
In addition, the Defendant, even though there was no actual transaction with E at the above Yeongdeungpopo Tax Office around January 25, 2016, even if there was no actual transaction with E, from October 1, 2015 to December 2015.