조세범처벌법위반
The defendant shall be punished by imprisonment with prison labor for not less than 2 months for the crimes of No. 5 and No. 6 of the holding.
Punishment of the crime
On June 13, 2012, the Defendant was sentenced to the suspension of the execution of four months of imprisonment for fraud in the Incheon District Court Branch Branch of the Incheon District Court on June 21, 2012, and the said judgment became final and conclusive on June 21, 2012.
The defendant is the actual operator of the company B.
1. Around July 26, 2010, the Defendant submitted a final return on the value-added tax base for the first half of July 26, 2010 from Seocheon Tax Office in Seo-gu, Seo-gu, Incheon, Seo-gu, Incheon, 683-5, and submitted to the public official in charge the sales and total tax invoice stating the total amount of KRW 34,849,000 in total as shown in attached Table 1, including a false statement as to the issuance of two tax invoices equivalent to the total amount of KRW 6,715,00 in the sales and purchase tax invoice although the Defendant did not supply goods or services to the company.
2. On January 24, 2011, the Defendant submitted the second buyer’s tax invoice in 2010, when filing the final tax return of the value-added tax for the said Seocheon Tax Office on February 2010, D companies (hereinafter “D”) were corrected to be “D companies”.
(hereinafter the same shall apply)
In spite of the fact that goods or services were supplied to the public official in charge of the buyer's tax invoice, the total amount equivalent to 31,373,000 won was falsely entered as if the four tax invoices were issued, and the total amount of 40,687,000 won was falsely entered as shown in attached Table 2, as shown in attached Table 2.
3. On April 25, 2011, the Defendant submitted a final return of value-added tax by buyer by buyer at the first time in order to submit a list of buyer by buyer on January 201, 201, the Defendant entered a false statement of the total value of KRW 30,162,00 in the sales invoice as if he issued three tax invoices equivalent to the total value of KRW 30,162,00 in the sales invoice, and entered false statements of the total value of KRW 149,225,00 in the list of crimes as shown in attached Table 3 from around that time to July 25, 2011.