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A defendant shall be punished by imprisonment for not less than one year and six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is the actual operator of “stock company I” in Bupyeong-gu Incheon Metropolitan Government H (hereinafter “I”) and the representative of “K” in the J-1404, Sungnam-gu, Sungnam-si (hereinafter “K”).
1. No person shall submit to the Government the list of total tax invoices by seller by false entry, without supplying or being supplied with the goods or services under the Punishment of Tax Evaders Act due to the false submission of the list of total tax invoices by customer;
A. A. A false buyer submitted I on January 25, 201, the Defendant reported the value-added tax for 2010 on I from the North Incheon Incheon Gyeyang-gu Office of Tax Affairs in 422-1, the Incheon Gyeyang-gu Operation 422-1, and the facts are as follows: (a) I falsely entered the list of buyer by buyer in the absence of the supply of goods or services equivalent to KRW 65,500,000 in total to the supply value of the 3rd Meata Co., Ltd. (hereinafter referred to as “TT Meata”), and submitted the documents to the public official in charge of the said tax office.
B. A false list of total tax invoices submitted by I on July 25, 2010, the Defendant reported the value-added tax on I from the above North Incheon National Tax Office for the first year of 2010 with respect to I, and the facts are as follows: I entered the list of total tax invoices in the tax office as if he was supplied with the goods or services equivalent to the total value of KRW 739,124,000, although I had not received the supply of goods or services from K, and submitted the documents to the public official in charge of the above tax office.
C. On July 25, 2010, the Defendant submitted K’s false list of buyer: (a) filed a value-added tax return on the first half of the year 2010 with the Sungnam Tax Office located in Sungnam-dong 183, Sungnam-dong 183; and (b) in fact, K supplied goods or services equivalent to the total value of KRW 739,124,000 in value.