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
From March 2010 to June 2012, the Defendant operated C, which is a seal company, such as automobile parts, in the following city B.
On January 25, 2011, the Defendant did not supply goods or services upon filing a final return of value-added tax for the second period of 2010 of the above C-C- 2010, and submitted a list of total false transactions amounting to KRW 92,206,000,000, by making a false entry of the list of total accounts by customer, as if he supplied goods equivalent to KRW 35,00,00,00 to D, and submitted a list of total accounts by customer, in the same manner six times, as listed below, the Defendant submitted the list of total accounts by customer amounting to KRW 1,009,786,00 in total and KRW 4 of total false transactions amount and KRW 53,146,000 in total and KRW 53,146,00 in total.
As a result, the Defendant entered a list of total tax invoices by seller and seller under the Value-Added Tax Act and submitted it to the government.
On January 25, 2011, among the list of total tax invoices issued on January 25, 201 (the final return on February 2010), 92,206,00 on July 25, 2011 (the final return on January 201), attached Table 345,186,00 on January 1, 201 in the list of crimes (the final return on January 201), attached Table 201 among the list of crimes (the final return on February 25, 201), 345,186,00 on March 25, 201, 200 on the list of total tax invoices issued on July 25, 201, 200 on the list of total tax invoices issued on July 25, 201, 201 on the list of crimes received on July 25, 2015, 2010 on the aggregate of 2019, 2010.
1. Defendant's legal statement;
1. E statements;
1. An accusation, a statement of transaction, each list of the total tax invoice by buyer;