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 becomes final and conclusive.
Punishment of the crime
The defendant is a person who operates dump truck lending business with the trade name of dump truck lending business from Gyeongcheon-gun B.
1. On March 19, 2013, the Defendant issued a processing tax invoice: (a) around March 19, 2013, the Defendant: (b) instead of supplying goods or services on a total of 37 occasions from January 25, 2013 to December 31, 2013 without supplying goods or services on a total of 327,952,50 won, including the issuance of a false tax invoice in the name of a comprehensive construction corporation, notwithstanding the fact that the comprehensive construction corporation used dump trucks; and (c) the Defendant issued a tax invoice of KRW 10,000,000 from January 25, 2013 to December 31, 2013.
2. Submission of false total tax invoice by buyer;
A. On July 25, 2013, the Defendant reported the establishment of value-added tax for the first period of January 2013 via the national tax information and communications network by using a computer at the above office, and submitted a false list of the total tax invoice by buyer, stating as if the Defendant supplied goods and services equivalent to the value of supply to the sales office, notwithstanding the fact that the Defendant actually supplied goods and services equivalent to the value of supply to the sales office.
B. On January 23, 2014, the Defendant filed a final return of value-added tax for the second period of 2013 via the national tax information and communications network by using a computer at the above office. The Defendant submitted a false list of total tax invoices stating the following facts, even though the Defendant did not actually supply goods and services equivalent to the value of supply to the sales office.
Summary of Evidence
1. Defendant's legal statement;
1. A report on completion of investigation of suspects of data;
1. Investigation report (report on value-added tax return and list by buyer);
1. A investigation report (a report on attachment to the list of total tax invoice by buyer on January 2013);
1. Application of tax invoice Acts and subordinate statutes;
1. Article 10 of the Punishment of Tax Evaders Act concerning the crimes and Article 10 of the Punishment of Tax Evaders Act concerning the option of punishment;