특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for a year and six months, and by a fine of 900,000,000 won.
The above fine shall not be paid by the defendant.
Punishment of the crime
The Defendant operated Co., Ltd. E in Ma in Ma in Ma in terms of harmony.
1. On January 25, 2013, the Defendant filed the final return on the second tax base of 2012, the final return on the tax base of value-added tax, which was submitted to the public official in charge of individual tax invoices, stating that the supply price was 800,815,000 won, although there was no fact that the Defendant was supplied goods or services from the C-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S
2. On April 25, 2013, the Defendant filed a preliminary return of value-added tax for the first time on the 201st preliminary return of April 2013, 2013 with the filing of the preliminary return of the value-added tax, which, although there was no fact that the Defendant was supplied goods or services from the C-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S
3. On July 25, 2013, the Defendant for the final return on January 2013 submitted a list of total tax invoices by seller, stating in falsity, to the public official in charge of the filing of the final return on the value-added tax base on July 25, 2013.
Summary of Evidence
1. Defendant's legal statement;
1. Statement of the police statement concerning F;
1. Police investigation report (Attachment to a written judgment of schomere);
1. Each accusation;
1. Application of Acts and subordinate statutes on the return of taxes and the list of total taxes;
1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the crime committed under the relevant Act, and Article 10 (3) 3 of the Punishment of Tax Evaders Act;
1. Mitigation of discretionary mitigations under Articles 53, 55(1)3 and 6 of the Criminal Act (The following circumstances considered in favor of the accused among the reasons for sentencing):
1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Suspension of execution is repeated under Article 62(1) and (2) of the Criminal Act, which is favorable to the defendant.