조세범처벌법위반
1. Defendant A shall be punished by imprisonment with prison labor for 6 months and a fine of 10 million won.
The above defendant is a fine.
Punishment of the crime
[criminal record] Defendant A was sentenced to five years of suspended sentence for three years of imprisonment due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) at the Suwon method Board on September 4, 2015, and the judgment became final and conclusive on September 12, 2015.
[Criminal facts]
1. Defendant A is a person who has been operating a dispute resolution committee in the building No. 2909 of the Gu building E in Ansan-si.
(a) No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax-Related Act, stating in falsity, without receiving any goods or service;
On January 25, 2012, the Defendant filed with the National Tax Service a report on the confirmation of value-added tax at the end of two years, 2011, with BAB, and submitted to the National Tax Service a false list of tax invoices for each false seller, stating that BA was supplied with goods or services in an amount equivalent to KRW 260,865,00,00 in total supplied by F, G, H, and I, without being supplied with goods or services from F, H, and I. From that time to January 25, 2015, the Defendant submitted to the National Tax Service a list of tax invoices for each false seller, stating that BA was supplied with goods or services in an amount equivalent to KRW 1,065,174,794, without being supplied with goods or services, as shown in attached Table 1, by January 25, 2015.
(b) No person who is obligated to submit a list of total tax invoices by seller under the added-value-added tax-related Acts to the Government shall submit a false list of total tax invoices by seller in collusion with the Government;
The Defendant agreed to receive a refund of the difference between the actual supply price and the actual supply price from the purchaser, and received a false tax invoice stating the supply price of the goods or services, and decided to submit a list of total tax invoices by seller following the issuance.
On January 25, 2012, the Defendant reported to the National Tax Service the determination of value-added tax of B in 2011, and entered 100,000,000 won in excess of the amount actually supplied by the MT Construction.