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 two years from the date of the final judgment.
Punishment of the crime
The defendant is a person who operated D in the Dong-gu Incheon Metropolitan City wholesale and retail business entity D.
1. On January 25, 2011, the Defendant reported the value-added tax of 2010 with respect to D in Incheon Tax Office located in 75, Dong-gu, Incheon, Dong-gu, Incheon, and submitted to the Government a total of 226,161,300 won of the supply price to the Han iron Industry (the trade name after the alteration: Ecococo), and a total of 109,824,80 won of the supply price to Kanam-ethyl Co., Ltd. (the total of 109,824,800 won of the supply price was each supplied to the Government.
2. On July 25, 2011, the Defendant reported the value-added tax of the first half of the year 2011 from the above Incheon Tax Office, and submitted to the Government a list of total tax invoices by sales office, stating the false supply price of the goods totaling KRW 559,285,80,00, the total value of supply in the Korean iron industry, KRW 19,318,50,00 in total, and KRW 74,443,90 in total in the value of supply in the E company, notwithstanding the absence of the supply of the goods or services.
3. On January 27, 2012, the Defendant filed a value-added tax return for the second half of 2011 with respect to D in the foregoing Incheon Tax Office, and submitted to the Government a list of total tax invoices by sales place, which entered falsely as if he/she supplied each of the supply value of the goods of KRW 258,480,60,00, total supply value in the Han iron Industry, KRW 50,946,90,00, total supply value in the Hannam Industries, and KRW 18,829,200, total supply value in the resource industry, notwithstanding the absence of the supply of the goods or services.
Summary of Evidence
1. Defendant's legal statement;
1. Application of the Acts and subordinate statutes of three items of investigation and supplementary records related to transaction order, and list of tax invoices by customer;
1. Relevant provisions concerning the facts constituting the crime and the Punishment of Tax Evaders when the punishment is chosen;