조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
No person of "2013 Highest 768" shall submit to the Government any goods or services under the Value-Added Tax Act, stating a false list of the total tax invoices by seller and by seller without being supplied or being supplied with such goods or services.
1. C-value added tax;
A. On January 24, 2012, the Defendant filed a final return of value-added tax for the second period of February 2011 by Jung-gu, Seoul, Jung-gu, Seoul, on a mid-gu 12-3, the Defendant entered the supply price of KRW 4,00,000 ( Chapter 1), the supply price of KRW 2,00,000 ( Chapter 1), the supply price of KRW 6,40,00 ( Chapter 2), the total supply price of KRW 4,50,00 ( Chapter 2), and the total supply price of KRW 3,00,000 ( Chapter 2), and the total supply price of KRW 3,00,00 ( Chapter 2), and the total supply price of KRW 3,00,00,000 ( Chapter 3,000,000) in the tax office or each of the above services supplied to J, without the fact that there is a false supply price of KRW 4,500,00 ( Chapter 1).
B. On January 24, 2012, the Defendant related to the list of total tax invoices by seller: (a) filed the final return of value-added tax for the second half year of 201 by the above Heavy Tax Office on the following grounds; (b) from July 1, 2011 to December 31, 201, the supply value of KRW 16,625,000 (tax invoices Chapter 1); (c) the supply value of KRW 8,00,00 (tax invoices Chapter 1); (d) the supply value of KRW 3,20,00 (tax invoices Chapter 1); and (e) the supply value of KRW 11,645,00 (tax invoices two); and (e) the supply value of KRW 20,025,00 (tax invoices Chapter 2); and (e) agricultural tax invoices from J to December 31, 201; and (e) the supply value of KRW 40,000 (tax invoices) from KRW 4,000,00 (tax invoices