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 was the representative of C (former trade name: D) for the purpose of manufacturing red molds powder.
No person shall issue or be issued a list of total purchase sales invoices under the Value-Added Tax Act without being supplied with goods or services, or issue or be issued a list of total purchase sales invoices under the Income Tax Act and the Corporate Tax Act.
Around July 25, 2009, the Defendant submitted to the Government a false statement of the total value of supply 1,653,474,800 won in total of supply value as shown in the attached list of crimes from July 25, 2010 to July 25, 2010, in the above C office located in Suwon-gu Busan Metropolitan City, Busan Metropolitan City, by entering a false statement of the total value of supply 385,485,00 won in supply price, as if he supplied goods or services in the new list of accounts by customer.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Copy of the investigation completion report;
1. A copy of the value-added tax return (including a list of total tax invoices by seller);
1. Application of other Acts and subordinate statutes on taxation-related materials;
1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010) (wholly amended by Act No. 9919), Article 10 (3) 3 of the Punishment of Tax Evaders Act (wholly entered matters concerning the list of total tax invoices by seller and by seller during the first period in 2009), Article 10 (3) 3 of the Punishment of Tax Evaders Act (wholly entered matters concerning the list of total tax invoices by seller and by seller during the second period in 2009 and the first
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 (1) of the Criminal Act, Article 60 (3) of the Juvenile Act;
1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;
1. Type 1 (less than three billion won), such as the issuance, etc. of general tax invoices, shall determine the application of the sentencing criteria (the scope of recommending punishment).