조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
D On June 28, 2013, the company registered in the name of F for the purpose of telecommunications sales business in Gyeyang-gu E Building 704 in Gyeyang-gu, Seongbuk-gu, Seoul. G has overall control over its business, H is in charge of accounting affairs, I is in charge of its policy affairs, J is in online advertising and termination affairs, and F is in charge of personnel management affairs.
The Defendant, along with G, J, etc., established “K” and “L”, which is a breadthed coal company, from June 17, 2013 to the 20th of the same month, to avoid the value added tax. Following D’s mind that “K has received goods or services from “K” and “L” and received value added tax amount equivalent to the purchase amount. In relation to the K’s place of business, G, and J, in the name of “K, issued false tax invoices or received false tax invoices, and provided tax investigations. The Defendant registered “K” in the name of the Defendant in return for the payment of KRW 50 million per share of KRW 50,000,000,000 in total, and issued them to G and J, and made a false public offering as if it had purchased “K” in a tax investigation, and made a false public offering as if it had purchased “K”.
No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service.
1. Submission of a list of total tax invoices by false seller during the second period of February 2013;
A. On January 25, 2014, in collusion with G and J, the Defendant submitted a list of total tax invoices by false customer, and on January 25, 2014, the Defendant filed a final return of value added tax at the Sungdong Tax Office located in Seongdong-gu Seoul, Seongdong-gu, Seoul, and on February 2, 2013, submitted a list of total tax invoices by customer, regardless of the supply of goods or services equivalent to KRW 2,346,025,60 to D.