조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
except that 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 “D” established for the purpose of the wholesale and retailing of non-ferrouss located in C in Silung-si around June 10, 2011.
The Defendant conspiredd with F to receive and issue a false tax invoice in the name of “D”, which is a “large Carbon Business” (an enterprise that issues and receives a false tax invoice only) in the name of “D” when F purchases and supplies it to the seller without a tax invoice.
1. On October 25, 2011, the Defendant: (a) around October 25, 201, filed a scheduled value-added tax return with the Sinsi-dong, Sinsi-dong, Sinsi-dong; (b) on October 25, 201, “D” did not supply or receive goods or services; (c) however, “D”, as indicated in the attached crime list I, supplied goods or services from July 1, 201 to September 30, 201; (d) supplied goods or services equivalent to KRW 5,06,374,720 in total supply value to the enterprises other than G, and received goods or services equivalent to KRW 98,914,00 from H; and (d) prepared a list of total tax invoices by seller and a list of total tax invoices by seller as one of the tax offices’ employees at each tax office.
2. On January 25, 2012, the Defendant filed a return on the confirmation of value-added tax for the second period of February 2011 at Sinsi-dong, Sinsi-dong, Sinsi-si, Sinsi-si, Sinsi-si, Sinsi-si. The fact that “D” did not supply or receive goods or services, as described in the attached crime list II, “D” supplied goods or services to employees from October 1, 201 to December 31, 2011, and submitted a false list of tax invoices at the tax office, respectively. < Amended by Presidential Decree No. 2548, Jul. 31, 2011; Presidential Decree No. 2548, Jul. 14, 2011; Presidential Decree No. 2526,51,450 won in total from the supply price of goods or services by individual and four enterprises; Presidential Decree No. 22020, Jan. 25, 2012>
Summary of Evidence
1. The defendant;