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
1. Crimes related to D companies;
A. A. On January 25, 2012, the Defendant submitted a false list of total tax invoices by customer under the Value-Added Tax Act (hereinafter “D company”) around the second half of the year 2012, the Defendant reported value-added tax on the “D company” operated by Jinju-si on the second half-year period of 2011 to the “D company” operated by Jinju-si, and the Defendant stated a false list of total tax invoices by customer as if he did not supply the above services, including a false list of total tax invoices by customer, and submitted it to the said tax office, as shown in the list of crimes in the attached Table (1).
B. On July 25, 2012, the Defendant submitted a false list of the total tax invoices by customer under the Value-Added Tax Act to the Defendant’s tax office on July 25, 2012, and the Defendant reported value-added tax on the first half of the year 2012 on the said D Company’s “D Company” operated by the Defendant. The facts are as follows: (a) a false list of the total tax invoices by customer was entered in the said tax office, as shown in the list of crimes in the attached Table (2), as if there was no provision of the said services, as if the service was supplied, and as a result, there was no provision of the said services. (b) A false list of the total tax invoices by customer under the Value-Added Tax Act was submitted to the said tax office.
C. On January 25, 2013, the Defendant submitted a false list of total tax invoices by buyer for the second period of February 2012, the Defendant reported value-added tax for the second period of February 2012 on the said D Company’s “D Company” operated by the Defendant. The fact is as indicated in the list of annexed crimes (3) as follows: (a) a false list of total tax invoices by customer, as if there was no supply of aggregate amounting to KRW 7,650,00, in spite of supply of the said goods to be carried out at sight integrated construction (ju).