조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
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
On January 6, 2010, the Defendant registered his/her business as E with the name of E as the representative of D on January 6, 2010, and registered his/her business as E on March 1, 2012.
As above, the Defendant registered the business for the purpose of the construction machinery rental business, etc., and issued a false tax invoice at a cost of 7-10% of the issue amount of the tax invoice in return for a false tax invoice, and accordingly, intended to submit a false tax invoice list by customer.
1. He/she shall not supply or be supplied any goods or services to be submitted a list of total tax invoices by customer in the name of representative D, and shall not submit a false list of total tax invoices by customer or seller under the Value-Added Tax Act;
A. A. Around July 26, 2010, the Defendant filed a final return on the value-added tax for the first term of 2010 from the Dongdaemun-gu Seoul East-gu Cheongyang-dong 235-5, the Defendant submitted a false list of total tax invoice by buyer, stating that he/she supplied goods or services equivalent to KRW 256,13,426, as shown in [Attachment Table 1] 1-25 during the first period of 2010, when he/she supplied goods or services.
B. Around January 25, 2011, the Defendant filed the final return of value-added tax for the second period of 2010 from the Eastwest, the Defendant submitted the final return of value-added tax by totaling KRW 372,200,300,000 as if he/she supplied goods or services, such as the number of offenses table (1) Nos. 26-44 in the second period of 2010, when there was no fact that the goods or services were supplied.
C. On July 25, 2012, the Defendant filed a final return of value-added tax for the first period of the year of 2012 from the foregoing Seodaemun Island around July 25, 2012, notwithstanding that there was no fact that goods or services were supplied, the Defendant shall attach to the first period of 2012.