조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to six 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 has registered his/her business with the trade name "D" in the defendant's residence in Busan Jung-gu building C.
No person shall issue or obtain any tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller on a false basis.
1. On July 31, 2016, the Defendant issued a false tax invoice of KRW 245,00,000, in total, eight times from that time, as shown in the separate sheet of crime, as shown in the separate sheet of crime, as if D supplied goods or services to E even though D did not have supplied goods or services to E, and thereafter, issued a false tax invoice of KRW 39,00,000,000, in total, from that time, as shown in the separate sheet of crime.
2. Submission of false entries by buyer;
A. On January 25, 2016, the Defendant related to the return of value-added tax on February 2015: (a) visited the Internet home site at the Defendant’s residence; and (b) filed a return of value-added tax on two years 2015; (c) even though D had not supplied goods or services to F, E, and G, the Defendant submitted a false list of total tax invoices by customer, as if D supplied each of the above companies with the amount of KRW 130,00,000,97,000,000.
B. On January 25, 2017, the Defendant related to the return of value-added tax at the second half of 2016, connected the Internet home site at the Defendant’s residence, and filed a return of value-added tax at the second of 2016, stating a false list of tax invoices by customer, as if D provided goods or services to E, even though it did not have supplied goods or services to E.
3. Submission of falsified list of total tax invoices by customer.
A. On January 25, 2016, the Defendant related to the return of value-added tax for the second time in 2015, the Internet home stack in the Defendant’s residence.