특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,500,000.
The defendant does not pay the above fine.
Punishment of the crime
The Defendant is a person engaged in wholesale and retail business, such as scrap iron. From October 10, 209 to March 16, 201, the Defendant registered the name of E with the trade name of E, and runs wholesale and retail business, such as scrap iron, from Goyang-gu, Goyang-si, to Goyang-gu, from February 13, 201, from Goyang-si to February 13, 201, from Goyang-si, and from Goju to March 28, 2012, from Goju-si, to J under the name of J from May 27, 201, and runs wholesale and retail business, such as scrap iron, from Goju-si.
No one shall submit to the Government a list of total tax invoices by purchaser or seller under the Value-Added Tax Act, entered false matters therein, without being supplied or being supplied with goods or services for profit.
Nevertheless, the Defendant, for profit-making purposes, submitted to the Government a false list of total tax invoices as follows.
1. On July 25, 2011, the Defendant filed a final return on the value-added tax base for the year 1, 2011 in the business territory of the Republic of Korea located in the Geum-si, Geum-si, the Defendant entered a false list of the total tax invoices by customer and submitted it to the Government, despite the fact that he/she had not supplied goods or services to J, with the fact that he/she supplied goods or services.
2. Second period in 2011;
A. On January 25, 2012, the Defendant filed a final return on the value-added tax for the second period of 201 in the 2011 in the 2011 note, the Defendant, despite the absence of the supply of goods or services to J, entered a false list of the total tax invoices by customer, and submitted it to the Government, as if he supplied goods equivalent to KRW 2,750,087,70.
B. On January 27, 2012, the Defendant submitted a list of total tax invoices by false suppliers: (a) filed a final return of value-added tax on the second half of year 201 by J from the above PPP on January 27, 2012; and (b) was supplied with goods or services equivalent to KRW 2,750,087,70, regardless of the existence of the supply of goods or services from E.