조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
Of the facts charged around the instant case and the ancillary charges, B.
Punishment of the crime
After establishing a “explosion business” in the name of a daily employed worker who is engaged in the business of selective sales, the Defendant pretended to trade by issuing false sales tax invoices in the name of a “explosion business”. The Defendant withdraws the value-added tax equivalent to 10% of the value deposited into the account of a “explosion business” in cash, and then, he saw the “explosion business” as having been temporarily operated for six months in order to close down the business.
No person liable to submit a list of total tax invoices by customer under the Value-Added Tax Act shall submit a false list of total tax invoices by customer.
1. C (title D) the Defendant obtained a loan from D in the name of the business entity from D, and from January 2014 to June 2014, the Defendant stated that C (title D) did not supply services equivalent to KRW 522,718,440 in total to E Co., Ltd. and F, the facts charged are as follows: “Notwithstanding the absence of a fact that C provided services equivalent to KRW 522,718,440 in total to E Co., Ltd. and F, the Defendant provided services.”
As above, there is a possibility of misunderstanding that the service itself is not supplied, and there is no substantial impediment to the defendant's exercise of his right to defense.
The same shall also apply to any other paragraph below.
On July 2014, at the time of filing a final tax return on the first general taxable person's value-added tax in the year of 2014, the supplier submitted to the North Daejeon Tax Office a list of the total tax invoices by customer with false entries in D.
2. The Defendant: (a) borrowed the name of G from H to August 2014; and (b) from around August 2014 to December 2014, G (title H) did not provide services equivalent to KRW 476,798,00 in total to F Co., Ltd.; (c) on January 2015, the Daejeon Tax Office filed a final return on the value-added tax base for the second year of the year 2014, stating the supplier as “H”.