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
[criminal power] On February 13, 2014, the Defendant was sentenced to six months of imprisonment and one year of suspended execution for violating the Punishment of Tax Evaders Act by the Incheon District Court, and the judgment became final and conclusive on February 21, 2014.
【Criminal Facts】
The defendant is an operator of E.
1. On July 25, 2011, the Defendant entered a false list of total tax invoices by seller on July 25, 201, when filing a final return of value-added tax on July 25, 201 with respect to E from the Namcheon Tax Office located at 548, Nam-gu, Incheon, Nam-gu, Incheon, on July 25, 201, submitted a false list of total tax invoices by seller, stating as if he was supplied with goods or services from F and G as shown in the separate list 1 of crime sights.
2. On January 25, 2012, the Defendant entered a false list of total tax invoices by seller on January 25, 2012, the Defendant filed a final return of value-added tax on the second half of 201 with respect to E from the Namcheon Tax Office located at 548, Nam-gu, Incheon, Nam-gu, Incheon, on January 25, 201, submitted a false list of total tax invoices by seller, stating as if he was supplied with goods or services from H, G, and Dong metal as shown in the attached list 2 of crime sights.
3. On July 25, 2012, the Defendant entered a false list of total tax invoices by seller on July 25, 2012, the Defendant filed a final return on the value-added tax base for E from the Namcheon Tax Office located at 548, Nam-gu, Incheon, Nam-gu, Incheon, on July 25, 2012, and submitted a false list of total tax invoices by seller, stating that he was supplied with goods or services from H, G, and Dong metal as shown in the attached list 3, even though he was not supplied with goods or services, as shown in the attached list 3.
Summary of Evidence
1. Defendant's legal statement;
1. A list of total tax invoices by seller and the list of total electronic tax invoices by seller;
1. Previous convictions in judgment: Criminal history records and undisposition statements;