조세범처벌법위반
A defendant shall be punished by imprisonment for 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 operated the “stock company C” in Seocho-gu, Seocho-gu.
No person shall submit a list of total tax invoices by seller under the Value-Added Tax Act to the tax office without supplying or being supplied with any goods or service, stating in falsity a list of total tax invoices by seller.
1. The Defendant’s preliminary return of value-added tax for the first period of 2012, and the fact from January 1, 2012
3. During the period of up to 31.31, C supplied goods or services equivalent to KRW 100,762,00,00 in total supply value of five items, such as the No. 1 through No. 6 of the List of Crimes in Annex D, but around April 25, 2012, C filed a preliminary return of value-added tax return for the first time of the year 2012 against C, with a false entry of the total purchase value in the said tax office.
2. The Defendant for the final return of value-added tax for the first period of 2012, and the facts from April 1, 2012
6. During the period of up to 30.30, C supplied goods or services equivalent to the total value of KRW 743,830,000 in nine items, such as the No. 7 through 25 of the Schedule of Crimes, to E, etc., the said tax office around July 25, 2012 filed a final return on the value-added tax return for the first time in 2012 to C with the said tax office, stating the false list of the total tax invoice by buyer as if the said transaction was actually conducted.
3. Preliminary return of value-added tax for the second period of value-added tax in 2012, and facts for the second period from July 1, 2012
9. During the period of up to 30.30, C did not supply goods or services equivalent to KRW 177,00,000,000, total value of supply in four places, such as F, as listed in [Attachment] Nos. 26 through 29, but the said tax office around October 24, 2012, when filing a preliminary return of value-added tax on C with the said tax office around October 24, 2012, the said transaction actually occurred.