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 a service/human service provider with the trade name of “C” in the Defendant’s residence located in G 303 of the Gyeonglbuk-gun.
No one shall issue tax invoices under the Value-Added Tax Act without supplying goods or services, or submit a false list of tax invoices by customer.
1. Around July 25, 2014, the Defendant submitted a list of total tax invoices by false seller. Around July 25, 2014, the Defendant filed a list of total tax invoices by false seller. Around 2014 with respect to the above C, the Defendant filed a list of total tax invoices by false seller, stating that D, E, F, and G provided the services equivalent to KRW 51,30,000, total amount of eight supply values by tax invoice to D during the pertinent taxable period, and submitted a list of total tax invoices by false seller, stating that he/she provided the services equivalent to KRW 51,00,000,000, total amount of three supply values by tax invoice total amount of KRW 294,00,000,000, and the total amount of two supply values by tax invoice total amount of KRW 202,00,000, G tax invoice, each of which was provided by false seller.
2. On July 10, 2014, the Defendant issued a false sales tax invoice of KRW 548,30,000 in total four times between D and E businesses from August 31, 2014, although the Defendant did not provide human resources services in the above C, the Defendant issued four copies of the false sales tax invoice of KRW 548,30,00 in total, up to four times among D and E businesses from August 31, 2014, even though there was no fact that he provided human resources services in the above C.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Investigation and reporting related to the trading order;
1. Application of the Acts and subordinate statutes to the buyer by buyer, sales tax invoice, and tax invoice 11;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 10 (3) of the Punishment of Tax Evaders Act, the provisions of Article 10 (3) of the Punishment of Tax Evaders Act, concerning the