특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for one year and by a fine of 350,000,000 won.
The defendant does not pay the above fine.
Punishment of the crime
【The Defendant was sentenced to a suspended sentence of two years on May 14, 2014 to a crime of violation of the Punishment of Tax Evaders Act at the Suwon Friwon, and the judgment became final and conclusive on the 22th of the same month.
【Criminal facts】 Defendant is a person who engages in a business such as the replacement and processing of electronic parts and the purchase of heavy equipment in the trade name of Suwon-si C Building 101 and 402 “D.”
No person shall submit to the Government a list of total tax invoices by seller under the relevant Acts and subordinate statutes without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller.
1. Around January 25, 2013, the Defendant submitted a final return on the value-added tax for the second period of February 2012 at the Dong Tax Office located in Young-gu, Young-si, Young-si, 99-1, and the Defendant, despite the fact that the Defendant supplied any goods or services to “E”, prepared a total invoice of tax amounting to KRW 170,995,000 for each seller as if the Defendant supplied the goods equivalent to KRW 1,406,87,000 as indicated in the attached list of crimes, and submitted it to the Government by making a false statement on the total sum of KRW 1,406,87,00 as shown in the attached list of crimes, as if the Defendant supplied the goods equivalent to KRW 1,40,87,00 for each seller.
2. The portion submitted to submit a list of total tax invoices by seller by false entry;
A. On January 25, 2013, the Defendant filed a final return on value added tax for the second period of February 2012 at the Dongwon Tax Office located in Young-gu, Young-gu, Young-si, 99-1, 2013. The Defendant, despite the fact that the Defendant had not received any goods or services from F, submitted to the Government a false list of the total sum table of the accounts for each purchase price of KRW 579,010,000 for the purchase price, as the Defendant received no goods or services from F.
B. On July 25, 2013, the Defendant filed a final return on value added at the Dongwon Tax Office located in Young-si, Young-si, Dongwon-si, Dongwon-si, 99-1, 2013, and is true.