조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
Punishment of the crime
[Criminal Justice] On November 4, 2011, the Defendant was sentenced to one year of imprisonment for night-time intrusion theft at the Daejeon District Court, and completed the execution of the sentence in the Daejeon Correctional Institution on September 17, 2012.
【Criminal Facts】
The Defendant is a person who operated a steel wholesale retail company from around October 15, 2013 to September 30, 2014 with the trade name “D” from large exhibition Dong C and the second floor.
No person shall supply goods or services, or submit to the Government a list of total tax invoices by purchaser or seller under the Value-Added Tax Act, stating it falsely.
1. On January 25, 2014, the Defendant falsely prepared the list of total tax invoices by seller, entered and submitted the list of total tax invoices by seller, as if he/she was supplied with goods, such as steel plates equivalent to KRW 802,750,000, in spite of the fact that he/she had not received goods or services from the Co., Ltd., in spite of the fact that he/she had not received any goods or services from the Co., Ltd., the list of total tax invoices by seller was falsely entered.
2. On February 2013, the Defendant falsely prepared the list of the total tax invoices by customer was falsely entered and submitted the list of the total tax invoices by customer amounting to 805,450,000 won, including the list of the total tax invoices by customer, as shown in the attached list 1, as if he/she supplied the goods, such as the sn beamline of 21,213,000 won, although he/she did not supply the goods or services in E, in spite of the absence of the fact that he/she supplied the goods or services in E.
3. On July 25, 2014, the Defendant falsely prepared the list of total tax invoices by customer on the basis of the foregoing Daejeon District Tax Office around July 25, 2014, and the fact, despite the fact that he/she did not supply goods or services to Espethyl Co., Ltd., the Defendant entered the list of total tax invoices by customer, as if he/she supplied goods equivalent to KRW 3,584,00, in a false manner, as shown in attached Table 2.