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Defendants shall be punished by imprisonment for six months.
However, it is against the Defendants for two years from the date of the final judgment.
Reasons
Punishment of the crime
Defendant
A owns 60% of the shares of (ju) H mainly for the wholesale of Seodaemun-gu 5th floor of Gangnam-gu, and Defendant B owned 40% of the shares of the above H and operated the above H jointly.
1. The Defendants, such as the submission of false tax invoice by buyer, submitted a false tax invoice containing the processed sales equivalent to the total value of KRW 629,556,000, or issued a false tax invoice.
On April 25, 2010, the Defendants conspired to file a return on the scheduled value-added tax base for the calendar year 1, 2010, and submitted to the State (State) the false list of the total supply values of KRW 100,618,000, as if they were supplied without supplying goods or services equivalent to the total supply values of KRW 100,618,000, in total four times.
B. On July 25, 2010, the Defendants conspired to file a return on the confirmation of value-added tax for the first period of 1, 2010 in the calendar, and the Defendants submitted to the said I two occasions the false list of the total supply price of goods or services equivalent to KRW 37,486,00,000, and the false list of the total supply price of goods or services in amount to KRW 24,60,000 to the J was not supplied, respectively.
C. On August 9, 2010, the Defendants conspired to issue a false electronic tax invoice as if they were supplied without supplying goods or services equivalent to KRW 22,176,000 to the above I.
On October 25, 2010, the Defendants conspired to report the scheduled value-added tax return for the second half of 2010 in the calendar, and submitted to the said I a total of five occasions as if they were supplied without supplying goods or services equivalent to KRW 248,030,909 in total.
E. On January 25, 2011, the Defendants conspired to file a return on the establishment of the value-added tax for 2 years 2010 with the calendar, and the facts are five times in total with the said I.