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 of the final judgment.
Punishment of the crime
The defendant was in charge of the issuance of a statement of accounts and the preparation of a list of accounts by customer, as the representative of D (Business Registration Number: E) comprised of 232 fishermen residing in C at all times.
No person shall issue any tax invoice without supplying or being supplied with goods or services, and submit to the Government a list of total tax invoices by seller under the Income Tax Act, etc. with false entries.
Nevertheless, the Defendant issued a tax invoice even without supplying goods or services as follows, and submitted a false list of accounts by customer to the government.
1. The Defendant issued a false tax invoice to G as if he supplied the shellfish, etc. of KRW 8 million, although he did not supply the shellfish, etc. to the restaurant with the trade name of H operated by G.
In addition, the Defendant issued 273 false tax invoices worth KRW 11,82,092,00 in total even though he did not have supplied goods, such as shellfish, 147 times from around the date of 2010 to the date of 2012, as shown in the list of crimes committed in the attached Table.
2. Making and submitting a false list of total account statements by customer;
A. On January 201, 201, the Defendant made a report on the current status of D/L 2010 in the infinite book located in the infinite C/L 2010, and the Defendant made a false list of accounts by place of sales as if he supplied goods, such as shellfish, etc., to six business operators, including H and I restaurant, even though he did not have supplied goods, and submitted it to the public official in charge, as he supplied goods, such as shellfish, equivalent to KRW 827,55,00.
B. The Defendant, around January 2012, made the report on current state of D status in the influence 201 at the influence dong, which is located in the influence dong at the time of influence, and, in fact, made the report on current state of D status in Fluence 201.