조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Punishment of the crime
The defendant is a person who has been operating a D Company, which is a wholesale retail company in Gyeyang-gu Incheon.
1. On January 25, 2012, the Defendant reported the value-added tax return for D companies in the North Incheon Gyeyang-gu Office, which was located in 422-1, 422-1, 201, and entered the list of total tax invoices in the list of total tax invoices as if each of the goods was supplied from Mbcket Co., Ltd., 110,000,000, 159,714,500, and 170,285,500,000, in spite of the absence of the supply of the goods or services.
2. The Defendant of the total tax invoice by buyer entered the list of the total tax invoice by buyer, as if he supplied each of the goods of KRW 99,266,00,00,00 to the aggregate character corporation, KRW 136,758,700, and KRW 30,020,000 to E, although he did not have supplied the goods or services at the time and place specified in paragraph (1).
As above, the Defendant submitted to the Government the sales and purchase tax invoice which entered false facts as if he received or supplied the goods equivalent to KRW 706,04,700 of the total value of supply.
Summary of Evidence
1. Partial statement of the defendant;
1. Determination as to the assertion by the accused of the accusation, the report on termination of the investigation by the recipient, the general taxable person’s value-added tax return, the total tax invoice by buyer
1. Since the part of the aggregate table of tax revenue for each of the instant sales offices, among the aggregate table of tax revenue for each of the instant sales offices, is a real transaction, it does not make a false entry.
2. Determination
(a) Where a real transaction equivalent to the supply value by each seller or seller listed in the relevant legal principles and the list of total tax invoices does not exist at all, or where a part of a real transaction exists, a list of total supply value entered falsely as a whole is submitted to the Government, such list shall constitute the said list of total supply value.