조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
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
The Defendant is the representative of C (from August 20, 2013 to December 31, 2014) located in Nam-gu Incheon, and is the representative director of D (State) located in the same place (from September 1, 2014 to June 30, 2015).
No person who is required to prepare and issue tax invoices under the added-value-Added Tax Act and submit them to the Government by stating in falsity a list of total tax invoices by seller and by seller under the added-value-Added Tax Act without supplying or receiving goods or services, and any person obligated to submit a list of total tax invoices by customer and seller to the Government shall not issue tax invoices or issue them by entering them in falsity.
1. Around January 25, 2015, the Defendant submitted a list of total tax invoices by false selling sources: (a) filed a final return of value added tax at the Incheon tax office located in Changdong-dong, Changdong-dong, Incheon; and (b) on February 2014, the Defendant submitted a false list of total tax invoices by selling source of KRW 1,02,830,000 for the supply price as shown in No. 1 of the attached Table of Crimes List (1) as if C supplied goods or services to (State)D even though C did not supply goods or services.
2. (State) On January 25, 2015, the Defendant: (a) filed a final return on the value added tax at the relevant Incheon Tax Office; (b) around February 25, 2015; and (c) DD did not supply or receive goods or services from 13 enterprises; (b) from that time until July 25, 2015, from that time, the Defendant entered the final return on the value added tax at the relevant Incheon Tax Office; (c) a false statement on the supply price of KRW 1,02,830,000 in the purchase price of goods or services from C as if he/she received goods or services from 12 enterprises, including the purchase price of goods or services, and (d) a false statement on the invoice of KRW 2,270,95,000 in the total amount of the supply price of goods or services, as if he/she supplied goods or services from 12 enterprises, including the purchase price list, and submitted it to each person in charge.
3. C’s failure to issue tax invoices to the Defendant at the above C office around July 2, 2014 to December 12, 2014, and C’s failure to issue tax invoices.