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 of the final judgment.
Punishment of the crime
The defendant is a person who sells scrap metal in the trade name B.
1. On July 25, 2013, the Defendant: (a) filed a final return of value-added tax on the tax invoice in North Korea from North Korea, 2013; (b) prepared and submitted a list of the total tax invoices by customer, stating that he/she issued two copies of the tax invoice (value 259,48,700 won), two copies of the tax invoice (value 35,000,000 won), three copies of the tax invoice (value 137,70,000 won) to the head of the sales office; and (c) submitted a list of the total tax invoices by customer.
However, the defendant did not supply the scrap metal of the same amount as the value of supply to three enterprises, such as (1) children.
Nevertheless, the Defendant prepared and submitted a list of total tax invoices by customer with false information as above.
2. Around January 25, 2014, the Defendant prepared and submitted a list of total tax invoices by customer, stating that he/she issued Chapter 9 (value 1,094, 378, 480 won) to the Steel Co., Ltd., upon filing the final return of value-added tax for the second period of value-added tax in the North Korea, 2013.
(D)The Defendant did not have supplied the above scrap metal to the Steel Co., Ltd.
Nevertheless, the Defendant prepared and submitted a list of total tax invoices by customer with false information as above.
Summary of Evidence
1. Defendant's legal statement;
1. A protocol concerning the suspect examination of the accused;
1. Application of Acts and subordinate statutes on the list of total tax invoices by customer;
1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 (1) of the Criminal Act;
1. Social service order under Article 62-2 of the Criminal Act;