조세범처벌법위반등
1. Defendant A shall be punished by imprisonment for 10 months, and Defendant B shall be punished by a fine of 50 million won.
2. Provided, That the defendant.
Punishment of the crime
Defendant A, “2016 Highest 1239,” operated B, a ship block producer, from February 2, 2012 to the end of February 2012, Defendant A, who was actually operated after being transferred E registered under D name at that time, and Defendant B, a corporation established for the purpose of vessel assembly and processing business.
No goods or services shall be supplied or supplied, and a list of total tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government by entering it falsely.
1. Defendant A
A. (1) On July 25, 2012, the first defendant of the year 2012 submitted a final return of value-added tax base for E- 1 in Seosan Tax Office for the first time on July 25, 2012, and submitted to E a final return of value-added tax base for E- 2012, services equivalent to KRW 587,676,000 for supply price during the period from January 1, 2012 to June 30, 2012, notwithstanding the absence of the fact that he/she supplied goods or services to E, and submitted to E a final return of value-added tax base for each seller as if he/she issued a tax invoice under Chapter IV.
Accordingly, the Defendant did not supply goods or services, entered a false tax invoice for each seller, and submitted it to the government.
(2) On October 25, 2012, the Defendant submitted the 2012 Seosan Tax Office’s 2012 Value-Added Value-Added Value-Added Tax Return for E- 2012, and submitted the 327,260,000 won of supply price to E during the period from July 1, 2012 to September 30, 2012, notwithstanding the fact that he/she had not supplied goods or services to E, the Defendant supplied the 327,260,000 won of supply price to E and submitted a list of tax invoices by customer to Seosan Tax Office by preparing a list of tax invoices by customer as if he/she issued two tax invoices.
Accordingly, the Defendant did not supply goods or services, entered a false tax invoice for each seller, and submitted it to the government.
B. The Defendant, in the first half of 2012, submitted a list of total tax invoices by seller (1) on July 25, 2012.