조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to six months.
However, the above sentence shall be executed for a period of one year and six months from the date this judgment becomes final and conclusive.
Criminal facts
From March 19, 2014 to April 30, 2014, the Defendant is a person who runs a retail company of computer peripheral devices (a secondary type of business: a construction business) in the name of “C” within Ulsan-gu, Ulsan-gu, Ulsan-gu.
1. On February 15, 2014, the Defendant issued a tax invoice in the above C office, and even though there was no fact that the Defendant supplied goods or services equivalent to KRW 26,000,000 to D, a total of 13 copies of the processed tax invoice equivalent to KRW 595,00,000,000, in total, from February 15, 2014 to December 31, 2014, including issuance of a false invoice of the tax amount as if he supplied goods or services equivalent to KRW 26,00,000 to D, respectively.
2. Submission of a false list of total tax invoices by seller and by seller;
A. The Defendant at the above C Office on July 25, 2014, and the first period of 1, 2014 against C (1.1. or from January 1, 2014)
6. In filing the final return on value added tax (30.30.) the fact is: (a) although there is no fact that goods or services were supplied to D from February 15, 2014 to June 30, 2014, the aggregate table of tax invoices by customer is falsely entered in D as if the goods or services were supplied to D, and even though there was no fact that they were supplied with goods or services from E, the aggregate table of tax invoices by customer and customer was falsely entered in the government as if they were supplied with goods or services worth 450,000,000 won in total in supply value from E, and then submitted the aggregate table of tax invoices by customer and customer, as seen above, to the government.
B. On January 24, 2015, the Defendant filed a final return on the value added tax for C at the above C Office, 2014 (7.1. or December 31, 2014). In fact, despite the fact that he/she supplied goods or services to D from July 31, 2014 to December 31, 2014, a sum table of accounts for each seller’s tax accounts for total amount of KRW 145,00,000, as if he/she supplied goods or services to D.