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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.
Reasons
Punishment of the crime
[criminal record] On December 1, 2015, the Defendant was sentenced to one year of imprisonment with prison labor for a crime of violation of the Punishment of Tax Evaders Act, and the judgment became final and conclusive on December 9, 2015.
[2] The defendant is a person who actually operated a manufacturing company, such as play facilities under the trade name of "C" in "C," at the time of Pakistan.
1. On September 12, 2014, the Defendant registered a business operator under another’s name with the trade name called “C” (registration number : F) in the name of the Defendant-friendly E-mail for the purpose of evading compulsory execution, on the grounds that, while operating a manufacturing company, such as play facilities, etc. with the trade name “D”, at the tax office located in the Sinju-dong, the number of additional values, etc. in arrears, is likely to be subject to compulsory execution due to taxes in arrears if he/she re-registers the business operator in the name of the Defendant.
Accordingly, the defendant registered the business with another person's name for the purpose of evading tax evasion or compulsory execution.
2. On December 8, 2014, the Defendant received false tax invoice: (a) at the above “C” office, the Defendant was issued a false tax invoice amounting to KRW 37,800,000 from the supply price as if he/she received goods or services from the pet landscaping industry corporation without being supplied goods or services; and (b) from around that time to May 11, 2015, the Defendant was issued a false tax invoice amounting to KRW 158,69,983 in total six times, as shown in [Attachment 1] list of crimes.
3. On October 24, 2014, the Defendant issued a false tax invoice of KRW 24,946,000 as if he/she supplied goods or services to G without supplying goods or services to G, and the Defendant issued one copy of the false tax invoice of KRW 24,946,00 from around that time to May 15, 2015.