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 runs a wholesale and retail business of building materials under the trade name “D” in Gwangju City.
1. On July 25, 2012, the Defendant submitted a false list of total tax invoices by entering them in the “E”, “F”, “20,000,000,” and “F” in the “F” column and “F” column, “20,000,000,000” in the “value of supply” column and “0,000,000 won” in the “value of supply” column, although the Defendant submitted a false list of total tax invoices by entering them in “0,00,000,000,000” in the “F” column and “0,000,000,000,000,000” in the “F” column and “0,000,000,000,000 won, and thus, the Defendant submitted a false list of total tax invoices by entering them in the “F” column and “0,000,00,000 won, and thus, submitted the new list of supply values by sale.
Summary of Evidence
1. Defendant's legal statement;
1. Each prosecutor and police suspect interrogation protocol regarding I;
1. A written accusation;
1. Value-added tax return:
1. Copy of the investigation completion report;
1. Application of Acts and subordinate statutes to a criminal investigation report (Attachment of case records of suspects I, No. 2014 type 7970), investigation report (G representative director's confirmation of the authenticity of the I statement);
1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for the crimes;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62(1) of the Criminal Act (The following conditions of sentencing shall be taken into account).