조세범처벌법위반
A defendant shall be punished by imprisonment for six months and a fine of five million won.
When the defendant does not pay the above fine.
Punishment of the crime
[criminal power] On March 22, 2012, the Defendant was sentenced to 6 months of imprisonment and 20 million won for a crime of violating the Punishment of Tax Evaders Act at the Jung-gu District Court on March 30, 2012, and the above judgment became final and conclusive on March 30, 2012. On November 28, 2014, the Defendant was sentenced to 8 months of imprisonment for fraud at the Jung-gu District Court on March 30, 2015.
【Criminal Facts】
The Defendant is engaged in the distribution business from November 27, 2009 to the trade name “D” in the Government-si C.
1. Submission of falsely entered list of total tax invoices by customer;
A. On July 25, 2011, the Defendant related to the list of total tax invoices by customer was submitted by entering the list of total tax invoices by customer as if he was supplied with goods or services equivalent to KRW 159,343,000 of the supply price, even though he was not supplied with goods or services from E, in the list of government tax invoices located in the Government Dong of Dong-si, Government-si, Government-si, Government-si, 201.
B. On January 27, 2012, the Defendant filed a list of total tax invoices on the second half of 201, 201, stating a false list of total tax invoices as to the supply price of goods or services, even though there was no fact that he received goods or services from the State .S. Holdings, even though he received the supply price of goods or services from the State .5,00,000 won.
2. Submission of false list of buyer by buyer;
A. On July 25, 2011, the Defendant related to the total tax invoice by buyer on the first half of July 201, 201, when filing a return of value added tax for the first half of 2011, the fact that the Defendant: (a) provided goods or services to E despite having not provided goods or services to E; (b) entered false information on the total tax invoice by buyer, as if the goods or services were supplied to the seven companies, as shown in the list of crimes in Attached Table 1, including the supply of goods or services worth 249,393,000 won.