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 became final and conclusive.
Punishment of the crime
[Criminal Power] On August 20, 2014, the Defendant was sentenced to imprisonment with prison labor for two years and six months in the Suwon District Court’s Ansan Branch for fraud, and the said judgment became final and conclusive on December 29, 2014.
【Criminal Facts】
(1)The defendant is the representative director of C, and (State)C is a corporation established for the purpose of lending recruitment business, which is actually operated by E, the representative director of D.
The Defendant transferred (ju) C’s authorized certificate, corporate seal impression, etc. necessary to issue the processing tax invoice in accordance with the instructions given by the above E, to the employee in charge of the said paragraph.
1. On October 25, 201, the Defendant, along with the above E, filed a preliminary return of value-added tax for the second period of October 25, 201 through the home office site at the home office site on October 25, 2011 with the above E, and submitted a false list of total tax invoice by buyer, stating as if the C had supplied goods or services equivalent to KRW 400,000,000, total value of supply in the (ju) D, notwithstanding the absence of the fact that the C had supplied goods or services.
2. On January 25, 2012, the Defendant submitted a final return of value-added tax by buyer to the above E, etc. on January 25, 2012 via the home office site from the B office site around the B office site on January 25, 2012, the Defendant prepared and submitted the final return of value-added tax by buyer, stating that the Defendant supplied goods or services equivalent to the total value of KRW 581,426,290, to the (ju) D, notwithstanding the absence of the fact that C had supplied goods or services.
3. On October 25, 201, the Defendant submitted a list of total tax invoices by customer on October 25, 201, along with the above E, entered the preliminary return of value-added tax for the second period of October 201 through the home home office site around October 25, 201 with the said E, etc., in the absence of the fact that C was supplied with the goods or services, as if the supply price was received from the (ju) team T&P plus in total amount of KRW 400,00,000.