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
On April 14, 2012, the Defendant is a person who registered the business (D) with the trade name “C” and operates the scrap metal business.
1. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;
Nevertheless, on June 30, 2012, the Defendant issued a sales tax invoice as if he supplied goods, such as scrap iron, equivalent to KRW 91,955,00, in E, although the fact in the above C was not a fact that the goods or services were supplied to E.
From around that time to November 30, 2012, the Defendant issued a sales tax invoice of an amount equivalent to KRW 934,029,942 over 46 times in total, as shown in attached Table 1, by the same method as indicated in attached Table 2, and received a purchase tax invoice of an amount equivalent to KRW 429,074,479 over 30 times from May 31, 2012 to October 31, 2012, as listed in attached Table 2.
2. Notwithstanding that the defendant shall not submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering the sale and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with such goods or services in falsity.
1. 22. During the 486. E., China-dong 486, China-dong 486, the list of the total tax invoice by buyer was submitted. The fact was, although there was no fact that goods, such as scrap metal, supplied E with goods equivalent to the supply price of KRW 345,927,00, and supplied to F with goods equivalent to the supply price of KRW 199,387,000, and supplied to G with goods equivalent to KRW 3,015,000, and submitted to H with false entry of the supply price of KRW 1,634,00,000, as if the goods were supplied to H.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. A research completion report and accompanying documents, etc.;
1. A tax invoice, a certificate of measurement, a client's director, and a document of settlement;
1.1. 1.2