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 this judgment became final and conclusive.
Punishment of the crime
The defendant is the representative director of D Co., Ltd. (hereinafter referred to as D) established with the main purpose of the business of shoes, clothing, miscellaneous trade, etc. in the Gu and US.
1. Around August 23, 2011, the Defendant did not issue a tax invoice under the Value-Added Tax Act, even though he/she sold new orders equivalent to KRW 10,000,000 to online shopping mall E (representative F) at D offices.
The Defendant, including that, from around that time to June 29, 2012, sold a total of 1,116,845,288 won to customers, such as the above E, on a total of 302 occasions, as shown in attached Table 1, but did not issue a tax invoice under the Value-Added Tax Act.
2. Around August 24, 2011, the Defendant did not issue a tax invoice under the Value-Added Tax Act, even though he purchased new orders equivalent to KRW 10,000,000 from a customer whose trade name and name are not known at the D office.
The Defendant, including that, from around that time to April 6, 2012, purchased new shares equivalent to KRW 73,868,700 in total on nine occasions as shown in the attached Table 2 of Crimes List 2, but did not issue a tax invoice under the Value-Added Tax Act.
3. Points of evading value-added tax;
A. On January 26, 2012, the Defendant evaded value-added tax amounting to KRW 68,622,723 by fraud or other unlawful act by failing to issue a tax invoice, even if he/she sold new shares equivalent to KRW 754,849,946 to the aforementioned transaction partners, such as E, during the taxable period of value-added tax (from July 1, 2011 to December 31, 2011) for the said period of value-added tax of 2011.
B. Around July 26, 2012, the Defendant received the amount of goods using the borrowed name account even if he/she sold a new amount of money equivalent to KRW 361,95,342 to the said transaction partner, including E, during the period of taxable period of value-added tax (from January 1, 2012 to June 30, 2012) for the first period of value-added tax (from June 30, 2012), and issued a tax invoice.