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 two years from the date of the final judgment.
Punishment of the crime
From June 1, 2011 to December 7, 2012, the Defendant is a person who operated a scrap metal wholesaler with the trade name “C”.
1. The Defendant who received a false tax invoice from January 1, 2012
6. up to 30.30. When operating C, he had expressed a false tax invoice stating a value less than the value of supply in real transactions from D’s representative E.
From January 9, 2012 to June 19, 2012, the Defendant was issued a tax invoice in the name of D containing false descriptions of the supply value of KRW 24,08,00,00, even though the Defendant was supplied with scrap metal equivalent to KRW 44,982,00 from D’s supply value, as if he were supplied with scrap metal equivalent to KRW 69,070,10,00, and a tax invoice in the name of D containing false descriptions was issued for all 25 times from around that time until around June 19, 2012, even though the total supply value was KRW 1,55,916,850, the sum of supply value was KRW 93,110,525, and the total supply value was supplied with KRW 2,489,027,375 in the form of false statement of crimes.
2. On March 9, 2012, the Defendant issued a false tax invoice: (a) around March 9, 2012, the Defendant issued a false tax invoice of KRW 13,63,500 of the supply price in C’s name, including the issuance of a false tax invoice of KRW 13,663,500 of the supply price in C’s name, and (b) from around that time to April 9, 2012, issued a false tax invoice of KRW 505,90,650 in total of the supply price in C’s name without supplying goods or services over 18 occasions, as shown in the attached tax invoice (2).
3. On July 25, 2012, the Defendant submitted a list of total tax invoices by false seller, upon filing a final return on the value-added tax for the first period of January 2012 to C with the employees of the said tax office at the North Busan District Tax Office located in the Dong-dong, Busan District District, and on fact, the Defendant supplied goods or services equivalent to the supply price of KRW 505,907,650 to G and H’s sales offices during the period from January 1, 2012 to June 30, 2012.