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 a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
No person shall issue any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or service, and shall submit to the Government a list of total tax invoices by seller or seller with false entries.
1. On February 29, 2012, the Defendant issued a false tax invoice of KRW 29,750,000 from around that time to December 24, 2012, in D, where the Defendant registered a business operator in the name of the spouse C in Bupyeong-si B, B, the Defendant issued a false tax invoice of KRW 30,351,481,985, as shown in the attached Table of Crimes (1), even though he had not supplied the parts for the supply of the parts to MT Co., Ltd. 58, Dong-si, Dong-si, Dong-si, U.S., Dong-si, Dong-si, the Defendant issued one sheet of tax amount of KRW 29,750,00.
2. On October 3, 2012, the Defendant received a false tax invoice of KRW 98,181,00,000, even though there was no supply of BDS-240 on the part of the Sucheon-si’s wife population moving from Kucheon-si, Suwon-si, Suwon-si, the Defendant received a false tax invoice of KRW 98,181,00 from around that time to December 27, 2012, and received a false tax invoice of KRW 1,019,46,50 as shown in the attached Table (2) as shown in the list of crimes.
3. Submission of a sum table of accounts of purchase and sale by customer;
A. On July 25, 2012, the Defendant reported the establishment of the value-added tax at the Bupyeong-si Tax Office located in 227, Nam-si, Seocheon-si, Nam-si, and on January 2012. The facts as described in paragraph 1 are as follows: (a) written indictment, such as MT, is written “MT,” but it is obvious that it is a clerical error.
The supply price of goods or services equivalent to 579,307,867 won in total, although there was no fact that goods or services were supplied to the person.
A list of accounts for separate tax accounts of each customer with false statements was submitted.
B. On January 25, 2013, the Defendant filed a final return on value added tax at the above secondary tax office in 2012.