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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
[2014 Highest 688] The Defendant is a person who operated a film distributor in the trade name of the Seocho-gu Seoul Metropolitan Government D Building 113-1.
No act of submitting to the Government a list of total tax invoices by seller and by seller under the added-value-Added Tax-related Acts, without supplying or receiving goods or services, by entering it falsely.
1. On July 25, 2009, the Defendant submitted a list of separate tax invoices by false purchaser: (a) the fact that the Defendant reported the value-added tax in January 1, 2009 to the distribution tax office on July 25, 2009; (b) during the period from January 1, 2009 to June 30, 2009, the public prosecutor amended the amended bill of indictment No. 222,00,000 won by companies, such as the UN Entertainment, without being supplied with goods or services equivalent to KRW 22,00,00,000, the supply price of which was falsely stated as if the supply was completed; and (c) from that time, the Defendant submitted a list of total tax invoices by purchasing company, stating the supply price as if the supply was completed, until he/she reported the value-added tax amount at the second time on January 25, 2011, [1, 2008, 360,000 square meters of the indictment No. 1684].
A list of total tax invoices by a purchaser with a false statement was submitted.
2. On July 25, 2009, the Defendant submitted a list of total accounts of separate accounts of false customers to F, etc. (which appears to be a clerical error in F, etc. in the media) during the period from January 1, 2009 to June 30, 2009, the Defendant submitted a list of accounts of separate accounts of each customer, the supply price of which is recorded falsely as if he/she supplied, even though he/she did not have any supply of goods or services in the form of 18,00,000 won, from the time of the submission of a list of accounts of separate accounts of each customer, and from the time of January 25, 2012, a list of accounts of value added taxes of the seller, the supply price of which is recorded falsely, shall be reported.