조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, 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 F Co., Ltd. in Gwanak-gu in Seoul Special Metropolitan City E and 3.
1. The Defendant submitted a false list of total tax invoice by buyer from October 1, 2009 to December 31, 2009, which was the second period from October 2009, to the second period from December 31, 2009, did not have supplied goods or services equivalent to KRW 30,506,400 of the supply value to “stock company G.” On January 25, 2010, the Geumcheon-gu Seoul Metropolitan Government report of value-added tax by stating the false list of the total tax invoice at the above tax office as if the above transaction was actually made, and submitted it to the above tax office from around that time to January 27, 2012, as shown in Table 1 of the Crimes List. However, even though there was no goods or services equivalent to the total amount of KRW 967,443,250 from the above G, the Defendant entered the false list as if the above transaction was made, and submitted it to the above tax office.
2. The Defendant, who was not issued a tax invoice, did not issue a tax invoice equivalent to the above amount, even though he supplied goods or services equivalent to the supply price of KRW 10,884,545 to H during the period from January 1, 2010 to June 30, 2010, while he supplied goods or services equivalent to the supply price of KRW 10,884,545 to H, from around that time to December 31, 2011, as shown in attached Table 2, to all five companies, including that he supplied goods or services equivalent to the supply price of KRW 403,88,216.
Summary of Evidence
1. Defendant's legal statement;
1. Application of Acts and subordinate statutes of 16 copies, such as a written accusation, a certificate of registration partially, a report on investigation into tax offenses, a statement of deposit amount for the issuance of tax invoices, details of receipt of processed purchase, a return on value-added tax and a list
1. Article 10 (1) 1 and (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;
1. The former part of Article 37 of the Criminal Code among concurrent crimes.