조세범처벌법위반
The punishment of the accused shall be determined by four months of imprisonment.
However, the above sentence shall be executed for two years from the date of the final judgment.
Punishment of the crime
On July 15, 2014, the Defendant is a person who was sentenced to a suspended sentence of one year for a violation of the Punishment of Tax Evaders Act at the Gwangju District Court on July 23, 2014, and is the operator of B (hereinafter referred to as “B”) under the Value-Added Tax Act (hereinafter referred to as “B”).
1. On October 26, 2009, the Defendant filed a preliminary return of value-added tax for the second period of value-added tax at B office in 2009 at B office around October 26, 2009, and submitted to the head of B office of B the list of individual tax invoices by seller, stating that no goods or services have been provided by C during the period from July 1, 2009 to December 31, 2009, the total value of supply from C is equivalent to KRW 128,197,182, while no goods or services have been provided by D; and even if no goods or services have been provided by D, the total value of supply by seller was provided by each goods or services equivalent to KRW 447,065,690, respectively.
2. On January 25, 2010, the Defendant filed a final return of value-added tax at B office in 2009 at the end of February 25, 2009, and submitted to the head of B/L a list of total tax invoices by seller stating that the Defendant received each goods or service equivalent to KRW 156,186,363 in total of supply value while there is no supply of goods or service from C during the period from October 1, 2009 to December 31, 209, while there is no supply of goods or service from C, and even if there is no supply of goods or service from D, a list of total tax invoices by seller stating that each goods or service amounting to KRW 40,045,453 in total of supply value was supplied from D.
3. On April 26, 2010, the Defendant filed a preliminary return of value-added tax for the first period of value-added tax at B office around April 26, 2010, and even if there is no supply of goods or services from C during the period from January 1, 2010 to March 31, 2010, the amount equivalent to KRW 93,027,273 in total of the value of supply, and even if there is no supply of goods or services from E, the value of supply equivalent to KRW 94,292,80 in total of the value of supply.