조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Criminal facts
[2017 Highest 3538] The Defendant is the representative of Sungwon-si D 1st century (ju) E, Sungwon-gu, Changwon-si, which is a main business of retail business of steel materials.
No tax invoice shall be issued without supplying goods or services.
Around March 3, 2016, the Defendant issued a tax invoice of KRW 60,00,000, to the company “F” as the actual owner of the said office, and issued a sales invoice of KRW 59,820,890, each of the total supply amounts to KRW 12 times from around that time to May 13, 2016, including the issuance of a tax invoice of KRW 60,000,00, to the owner of the said “F” without supplying steel materials.
[20] Defendant 20 is a person who actually engaged in the construction business of a creative mold in the name of “H” in the Changwon-si, Changwon-si, Yongsan-si.
1. No person shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution, or run a business by making use of another person's name;
Then, on July 18, 2016, the Defendant, for the purpose of evading taxes, was running a business by registering the H with the name of I at the Msan Tax Office located at the coast of Changwon-si, Changwon-si, Masan and 51.
2. No one shall deliver or receive tax invoices without supplying goods or services pursuant to the provisions of the Value-Added Tax Act;
A. On July 20, 2016, the Defendant issued to K who operates the J one invoice of the tax indicated as “H” to the supplier, the supplier, the supplier, the supply price, and the KRW 3,637,235, even though there was no fact that the Defendant supplied the goods or services to J, the Defendant issued to K who operates the J one invoice of the tax indicated as “H”.
In addition, from that time until December 30, 2016, the Defendant’s list of offenses in attached Form by the aforementioned method.
2. As described, the sum of supplied values over 15 times, such as 1,366,926.