조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
except that 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
The Defendant is a person who operated “D” for the purpose of attracting access to the Internet telephone, etc.
1. Submission of falsely entered list of total tax invoices by customer;
A. A. Around January 25, 2014, the Defendant submitted the final and conclusive total tax invoice for individual suppliers on the two-yearly tax offices around January 25, 2014, and submitted to the Government a list of total tax invoices by individual suppliers, stating that he/she was provided with goods or services equivalent to KRW 273,859,278, and KRW 262,436,427, and KRW 277, respectively, to the Government during the period from July 1, 2013 to December 31, 2013, although he/she was not provided with goods or services from E and F, during supply period.
B. Around April 24, 2014, the Defendant submitted a list of total tax invoices by seller to the Government, stating that he/she was supplied with goods or services equivalent to KRW 1,120,550,643, while he/she did not receive any goods or services in the “E” during the period from January 1, 2014 to March 31, 2014, the Defendant submitted a list of total tax invoices by seller to the Government.
2. Submission of false entries by buyer;
A. On January 25, 2014, the Defendant submitted the second final list of total tax invoices by sales place, stating as if he/she supplied goods or services equivalent to KRW 204,443,862 of the supply price to G during the period from July 1, 2013 to December 31, 2013, submitted to the Government a list of total tax invoices by sales place, stating as if he/she supplied goods or services equivalent to KRW 289,670,865 of the supply price, to G.
B. On April 24, 2014, the Defendant submitted the list of the total tax invoice by buyer to be submitted to him/her on January 1, 2014, when he/she filed a value-added tax return for the first time in Seo Daejeon District Tax Office from D on January 1, 2014 to March 31, 2014, D’s supply price is KRW 837,255,81.