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 a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is the actual operator of C’s spouse D, D, 116 Dong 406, and B (ex officio closure of business on December 31, 2016) at a time when the spouse was registered as a business operator around March 18, 2013.
1. On July 30, 2015, the Defendant issued a false invoice at a place where it is difficult to identify the place around July 30, 2015, and at the same time, the Defendant issued one invoice as if the Defendant supplied goods or services equivalent to the supply value of KRW 5,632,00, as if the Defendant did not supply goods or services to the restaurant (ju) in a dry-sung case, and issued a false invoice between around that time to December 30, 2016, 68, as shown in [Attachment Table 1 to 68], as if the Defendant supplied goods or services equivalent to the supply value of KRW 812,847,120, in total, from that time to December 30, 2016.
2. Submission of a false list of total candidates;
A. On February 18, 2016, the Defendant filed a false list of invoices by customer under the Income Tax Act, as if he/she supplied goods or services equivalent to KRW 997,107,570 in total, during the period from January 1, 2015 to December 31, 2015, even though there was no fact that he/she had supplied goods or services.
B. On February 13, 2017, the Defendant filed a false list of invoices by customer under the Income Tax Act, as the Defendant supplied goods or services equivalent to KRW 1,202,863,460 during the period from January 1, 2016 to December 31, 2016, even though there was no fact that he/she had supplied goods or services.
Summary of Evidence
1. Statement by the defendant in court;
1. Application of Acts and subordinate statutes to a written accusation, a copy of a report on the current status of each business operator (a list of total invoices by customer in 2015, a list of total invoices by customer in 2016), and a copy of a sales invoice;
1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act (the issuance of false invoices) concerning the facts constituting an offense, and Article 10 (3) 4 of the Punishment of Tax Evaders Act (the issuance of false invoices) of the Punishment of Tax Evaders Act.