조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is a person who operated a wholesale and retail chain B from January 1, 2012 to June 30, 2012.
No act of issuing or being issued tax invoices under the Value-Added Tax Act without supplying or being supplied with goods or services, or of submitting to the Government a list of total tax invoices by seller on a false basis.
1. In filing the final return of value-added tax on July 24, 2012, the Defendant: (a) on the high-income tax office located in Yongsan-gu Dong-dong-dong-dong-si and 774; (b) on January 1, 2012 to June 30, 2012, the Defendant entered the total supply price of KRW 695,00,000 (tax invoice Chapter 7); (c) during the period from January 1, 2012 to June 30, 2012, the total supply price of KRW 55,00,000 (tax invoice Chapter 3); (d) the total supply price of KRW 20,000 (tax invoice Chapter 6); and (e) the supply price of KRW 5,00,000 (tax invoice Chapter 75,000,000 (tax invoice 1); and (e) provided goods or services to each of the above public official in charge, without any falsity’s supply of goods or services.
2. Issuing a false sales tax invoice;
A. A. (1) On January 29, 2012, the Defendant issued a tax invoice stating false content as if he/she supplied the distribution base of the amount equivalent to KRW 7,570,000 of the supply price, even though he/she did not supply the distribution base of the distribution base of KRW 7,570,000 in B’s office located in Seodaemun-gu Seoul, Seodaemun-gu, Seoul.
(2) Around February 25, 2012, the Defendant issued a tax invoice stating false details as if he supplied the distribution base of the supply price of 6,500,000 won to G, even though the Defendant did not supply the distribution base of the distribution base of 6,50,000 won from B to G.
(3) The Defendant on December 2012.