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
[Criminal Power] The Defendant was sentenced to three years and six months of the suspension of execution on September 28, 201 under the Daegu District Court's Support for the Aggravated Punishment, etc. of Specific Crimes (Doing Vehicle) on September 20, 201, and the judgment became final and conclusive on September 28, 201, and is currently under suspension of execution.
【Criminal Facts】
1. Submission of false total tax invoice by buyer;
A. On July 25, 2008, the Defendant submitted a false statement of the sales place to the Plaintiff through a tax accountant in the name of the State Construction (State) from April 1, 2008 to June 30, 2008, although there was no fact that the Defendant supplied goods or services to the said four companies with goods or services in total amount of KRW 168,025,000,000, from the supply price to the said four companies, the Defendant submitted a false statement of the sales place to the Plaintiff through a tax accountant.
B. Around October 25, 2008, the Defendant submitted a false list of tax invoices in the name of (B)B, stating the details of supply price of goods or services in total amount of KRW 32,165,200 as if he/she supplied goods or services to the said enterprises, even though he/she did not have supplied goods or services from July 1, 2008 to September 30, 2008.
C. Around January 25, 2009, the Defendant did not supply goods or services to the above companies, and the fact was from October 1, 2008 to December 31, 2008, through a tax accountant in the name of the owner of the goods by buyer under the name of the owner of the goods, stating in falsity the details of the sales place, as if the goods or services were supplied to the above 10 companies in total amount of KRW 169,225,00.