조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, 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
The Defendant may not, from August 7, 2009 to March 31, 2010, operate a gas station under the trade name of “D gas station E” in the Jeonju-gun (representative E), and may not submit to the Government a list of total invoices by seller under the Value-Added Tax Act by entering the false list of invoices by seller under the Value-Added Tax Act, instead of being supplied goods or services.
1. Around October 23, 2009, the Defendant filed a preliminary return of value-added tax amounting to KRW 503,654,545 in total from the G Daegu Branch of the Co., Ltd. on the second preliminary return of October 23, 2009, via the F Tax Accountants who traded at that time, and filed a preliminary return of value-added tax amount for the second year of 2009 through the FF Tax Accountants, which was traded at that time. Although there was no fact that the Defendant was supplied goods from G Daegu Branch of the Co., Ltd., the Defendant submitted a list of total tax invoices stating as if he was supplied with the goods equivalent to KRW 5
Accordingly, the defendant entered the list of total tax invoices by falsehood to the government and submitted them to the government.
2. On January 25, 2010, the Defendant for the final return of February 2009 filed a final return of value-added tax for the second period of 2009 via the said F Tax Accountants, and the Defendant submitted a false list of total tax invoices stating as if he were to receive the goods equivalent to the total amount of KRW 321,745,456 from H Co., Ltd. in spite of the fact that he had not received the goods from H and F Co., Ltd., and submitted a false list of total tax invoices indicating that he received the goods equivalent to the total amount of KRW 623,245,454 from H.
Accordingly, the defendant entered the list of total tax invoices by falsehood to the government and submitted them to the government.
3. On April 23, 2010, the Defendant for the final return of January 2010 filed a final return of value-added tax for the year 2010 through the said F Tax Accountants, and the Defendant provided goods worth KRW 150,400,000 in total from the I Co., Ltd. notwithstanding the absence of the supply of goods by the I and J.