조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
Punishment of the crime
C From September 15, 201 to June 30, 2012, from September 15, 2011 to June 30, 2012, it was established for clothing retail, original wholesale, and trade business purposes in Suwon-si D Building 609 (the office used as a practical system is located on the fourth floor of the building in the Seoul Jung-gu E-gu, Seoul). The defendant is the representative of C.
No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, stating them falsely.
Nevertheless, the Defendant issued a false tax invoice by pretending real transactions with F (inhuman matters) and by using an account in the name of the Defendant without being supplied with or being supplied with goods or services, and sold them by receiving approximately 5% of the value of supply, and the Defendant conspired to receive some of them as money.
As such, the Defendant:
1. Around July 25, 2012, at C office located in Jung-gu Seoul Metropolitan Government E, the final return of value-added tax for the year 1, 2012 was filed, and the Plaintiff submitted a tax invoice stating that he/she supplied 715,110,00 won to I for the representative of H “H” located in Dobong-gu Seoul Metropolitan Government without any fact that he/she supplied 715,110,00 won for the final return of value-added tax for the year 1, 201, and that he/she supplied 28 times, such as issuance of a false tax invoice for the amount equivalent to 2,467,93,250 won for the total supply price as indicated in the list of crimes (sale
2. Around July 25, 2012, at C offices located in Jung-gu Seoul metropolitan E, the final return of value-added tax for the first time in 2012 was filed, and the supply of goods or services was made on six occasions, such as issuance of five falsely purchased tax invoices with the purport that the amount of agricultural and fishery products equivalent to KRW 537,790,000 from L by the representative of Seongdong-gu Seoul Seongdong-gu, without having received the supply of goods or services.