조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The defendant is the representative director of the D Co., Ltd. established for the purpose of supplying logistics terminal manpower in Daejeon Dong-gu C.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without being supplied with goods or services, by entering it falsely.
Nevertheless, at the Daejeon tax office located in Daejeon on January 25, 2012, the Defendant filed a report on the value-added tax for D Co., Ltd. on the first time in 2011. The Defendant submitted to the tax official a false list of total tax invoices by seller stating the amount equivalent to KRW 873,356,720 in total supply value as if he/she was supplied with goods or services without being supplied with goods or services from E Co., Ltd., and submitted to the tax official a false list of total tax invoices by seller from that time to April 25, 2013, as shown in the list of crimes in attached Table 2,537,970,724 won.
Summary of Evidence
1. Partial statement of the defendant;
1. The respective legal statements of F and G;
1. A protocol concerning the examination of suspect of H by the prosecution;
1. A report on termination of the investigation of value-added taxes (D), a report on termination of the investigation of value-added taxes (I), and a report on termination of the investigation of value-added taxes (J);
1. A list of electronic tax invoices for purchase, and a list of total tax invoices for individual suppliers;
1. Each judgment and summary order [the defendant and his defense counsel had a real transaction between the purchasing places listed in the separate sheet (hereinafter “the purchasing places of this case”) and each other.
The argument is asserted.
According to the records, it seems that the defendant supplied human resources to his or her home-based suppliers and sold a sales equivalent to the purchase.
However, the following facts and circumstances revealed by the evidence of the judgment, i.e., the purchaser of this case, issued false sales tax invoice for the amount corresponding to the attached list against the defendant.