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 operates the “E”, which is a non-ferrous metal business establishment located in Guang City.
1. On July 25, 2009, the Defendant violated the Punishment of Tax Evaders Act by submitting a list of total tax invoices by customer by false entry, and submitted a list of total tax invoices by customer with false entry into the same place from January 25, 201 to January 25, 201, including the submission of a list of total tax invoices by customer with false entry of KRW 1,657,71,790, total amount of five times in total, including the list of total tax invoices by customer with false entry of KRW 1,657,71,790, as if he sold goods by customer with false entry into the sale of goods or services, notwithstanding the absence of the supply of goods or services to F.
2. On October 25, 2009, the Defendant violated the Punishment of Tax Evaders Act due to false entry, at the same place on or around October 25, 2009, filed a preliminary return of value-added tax for the period of two years in 2009, and submitted a false list of total tax invoices by purchaser at the same place from July 25, 201, including the submission of a false list of total tax invoices by purchaser as if he purchased goods of KRW 592,618,40 from G, notwithstanding the absence of the supply of goods or services from G, until July 25, 2011.
Summary of Evidence
1. Partial statement of the defendant;
1. The statements of witnesses H and I in the second protocol of the trial;
1. Part of each police statement of J, K, and L;
1. Each investigation report (FK telephone statement, the termination report of the investigation conducted by the Seoul National Tax Service, the document submitted by the Seoul National Tax Service, the letter of termination of the investigation conducted on MN data, and the document submitted by the Korea National Tax Service, the document of termination of the investigation conducted on G value-added tax).