조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Punishment of the crime
On March 7, 2014, the Defendant was sentenced to 8 months of imprisonment, 2 years of suspended execution, and 200 hours of community service, and was finally decided on August 1, 2014, and was the actual operator of D ( state).
Criminal facts
No person shall submit to the Government a list of total tax invoices by seller or seller under the added-value-added tax-related Acts without supplying or without being supplied any goods or services of 2015 higher group or 592, stating in falsity a list of total tax invoices by seller.
1. On July 25, 2012, the Defendant submitted a list of the total tax invoices by its purchaser in the first final tax return, at the North Incheon tax office located in Bupyeong-gu, Bupyeong-gu, Incheon, Bupyeong-gu, Incheon, and on July 25, 2012, the Defendant filed a final tax return on the value-added tax in January 2012. In fact, DD submitted a false list of the total amount of KRW 577,867,166 in total supply value as if it received no supply of goods or services from its purchaser, and submitted it to the public official in charge by entering the list of the total amount of KRW 57,867,166 in the supply value into “htp” (htp:///seso.c. Ss.com) (ht.) which is a tax reporting site of the National Tax Service.
2. On October 25, 2012, the Defendant submitted a list of the separate tax invoices by the purchaser of the second preliminary return, at the same place as on October 25, 2012, and at the same time, on February 2012, the Defendant submitted a preliminary return of the value-added tax at the same time, and on February 2012, 2012. In fact, D) D submitted a list of the separate tax invoices by entering the total amount of KRW 790,336,176 in the supply price as if it was supplied, in the absence of the supply of goods or services from the purchaser bank.
3. On January 25, 2013, the Defendant submitted a list of the separate tax invoices by a purchaser for the second final return in 2012, and filed a final return of value added tax at the same place and at the same time on January 25, 2013, and at the same time on February 2012. The fact is as follows: (a) D) D Co., Ltd. received a list of the total amount of supply accounts by purchase price at KRW 1,06,565,932, even though it was not supplied with goods or services by the Han-jin Co., Ltd.