조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
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 is a person who runs a steel plate processing business chain in Daegu-gu E.
1. No person liable to submit a list of total tax invoices by customer under the Value-Added Tax Act to the Government shall submit a false list of total tax invoices by customer;
Nevertheless, the Defendant, at around July 25, 2011, filed a value-added tax return for the first term of 201 with the said “F office,” and submitted to the Government a list of total tax invoices by customer, stating in the pertinent taxable period the sum table of total tax invoices by customer, as if he/she supplied goods or services equivalent to KRW 17,198,725, as if he/she had supplied goods or services equivalent to KRW 27,364,00,00, and omitted or under-written in the pertinent taxable period, even if he/she had supplied goods or services equivalent to KRW 641,92,667, total value of supply during the pertinent taxable period. Even if he/she did not actually supply, the Defendant submitted to the Government a list of total tax invoices by customer, stating in falsity, as if he/she supplied goods or services equivalent to KRW 186,312,426.
In addition, from July 25, 2010 to January 27, 2014, the Defendant submitted to the Government a list of total tax invoices by customer with false statements at least eight times, as shown in the attached Table of Crimes (1).
2. No person, who is obligated to submit a list of total tax invoices by seller under the Value-Added Tax Act to the Government, shall submit a false list of total tax invoices by seller in collusion with the Government;
Nevertheless, the Defendant received goods or services equivalent to KRW 2,116,481 during the pertinent taxable period at the foregoing “F office on July 25, 201, when filing a value-added tax return for the first period of January 201, but in collusion with the above H’s representative and received goods or services equivalent to KRW 1,275,80 on the list of individual suppliers.