조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Punishment of the crime
The defendant was the representative director of a corporation B established for the purpose of distribution and sales business, such as rice and rice.
No person shall issue or be issued bills under the Corporate Tax Act without supplying goods or services, and shall submit to the Government a false statement on the aggregate balance sheet under the Corporate Tax Act.
1. On November 30, 2013, the Defendant received a false invoice: (a) around November 30, 2013, at the Company B office located in Gangseo-gu Seoul Metropolitan Government, and (b) as if he did not receive goods or services from the D Association Corporation, he received one invoice of KRW 98,90,000 of the supply value as if he did not receive the goods or services from the D Association Corporation; and (c) continuously received one invoice of KRW 94,60,000 of the supply value from the D Association Corporation by the same method around December 31, 20
As a result, the Defendant was supplied with goods or services, and was issued with an invoice under the Corporate Tax Act.
2. Around February 18, 2014, the Defendant submitted a false list of total tax invoices by customer. Around February 18, 2014, the Defendant filed a false list of total tax invoices by customer, stating a false statement of total supply value of KRW 870,961,00 for each customer, as shown in the attached list 1, as if B had not supplied goods or services to six companies, including the company E, etc., even though it did not supply the goods or services.
Accordingly, the Defendant did not supply goods or services, entered a list of total accounts by customer under the Corporate Tax Act in a false manner, and submitted it to the Government.
3. The Defendant submitted a list of total tax invoices by seller on February 18, 2014, at the Gangseo-gu Seoul Metropolitan Government 4-dong, and at the time of filing a corporate tax return in 2013, the Defendant is goods or services from three enterprises, such as D Association Corporation, etc.