조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
1. No person who is obligated to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts shall enter false tax invoice and issue it;
On June 30, 2013, the Defendant, at the first floor C office in Gangnam-gu Seoul Metropolitan Government B building, supplied goods worth KRW 17,500,000 at D, in fact, despite the supply of goods worth KRW 17,50,000 at the market price, issued a false tax invoice containing KRW 21,50,000 at D, and from that time, issued 38 copies of the false tax invoice via the aforementioned method, such as the list of crimes in attached Table (1) at around October 14, 2015, from that time until October 14, 2015.
2. No person who issues a tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;
On May 13, 2013, the Defendant issued 34 copies of the false tax invoice in total amount of KRW 502,202,70,000, from that time to October 19, 2015, as shown in the following method, as if the Defendant supplied goods equivalent to KRW 10,90,000 to E, although there was no fact that the goods or services were supplied. From that time, the Defendant issued 34 copies of the false tax invoice in total amount of KRW 502,202,70, as shown in the list of crimes in the attached Form (2).
3. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under the added-value-Added Tax-related Acts without supplying or receiving any goods or services;
On July 25, 2013, the Defendant filed a final return on the value-added tax at the Samsung Tax Office located in Gangnam-gu, Seoul, Seoul, 114, and filed a final return on the value-added tax for the first time in January 2013 at the Samsung Tax Office. The fact is equivalent to KRW 35,60,000, which is supplied to E, although there was no fact that goods or services were supplied to E.