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 becomes final and conclusive.
Punishment of the crime
【Criminal Power】 On February 26, 2014, the Defendant was sentenced to ten months of imprisonment with labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act in the Changwon District Court Support on the ground of the violation of the said Act, and the said judgment became final and conclusive on September 4, 2014.
【Criminal Facts】 The Defendant is a person who runs the oil wholesale and retail business with the trade name “E” from August 13, 2009 to August 21, 2013 from Busan Jin-gu to Busan Jin-gu.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.
1. From January 1, 2012 to January 1, 2012, the Defendant submitted a list of total tax invoices by seller by false entry;
6. In fact, around July 25, 2012, the Plaintiff was supplied with oil equivalent to KRW 407,103,000 from (ju)G of F management. However, around July 25, 2012, the Plaintiff submitted a list of total tax invoices by customer, stating in falsity the supply price of oil equivalent to KRW 1,057,094,00 from (juG)G located in Busan-dong Jinsung-dong, Busan-dong, as if he was supplied with oil equivalent to KRW 1,09,90,000. On February 2, 2012, the Defendant submitted a list of total tax invoices by customer, stating in falsity, from January 1, 2012 (from January 1, 2012).
6. From July 25, 2012, even though there was no supply of oil to H operation I, a false statement was made as if the oil was supplied to I as if it were supplied to I., and a false statement was made in an amount equivalent to KRW 22,765,745, and a false statement was submitted as if the oil was supplied to 22 enterprises as shown in the separate sheet of crime (1). 3. In December 2012, 2012, the Defendant submitted a false list of total tax invoices by seller on a two-year basis (2nd from July 1, 2012 to December 31, 2012) to submit a list of total tax invoices by seller on a two-year basis, 2012 (2nd from July 1, 2012 to December 31, 2012), as if the Defendant were supplied with oil from (3)G from the above Busan District Tax Office to the Plaintiff.