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A defendant shall be punished by imprisonment for one year.
Reasons
Punishment of the crime
The Defendant is a person who engages in the business of collecting and selling secondhand water in the name of "U" in Gyeonggi-si.
1. No business operator shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;
Nevertheless, from June 1, 2011 to January 31, 2012, the Defendant registered a business operator in the name of the above U in order to avoid tax avoidance and operated a secondhand shop.
2. No act of submitting to the Government a list of total invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.
A. On July 25, 2011, the Defendant submitted a false list of total tax invoices by customer, on the Internet at the above U office, prepared a false list of total tax invoices by customer, and submitted it to the National Tax Service, even though the Defendant did not supply the goods or services of KRW 109,090,000 to X, U’s total amount of tax invoices by customer in January 201, 201, when preparing the false list of total tax invoices by customer and selling KRW 109,090,000 to X.
B. Around January 25, 2012, the Defendant submitted a list of false tax invoices by seller and seller at the place specified in the preceding paragraph to the National Tax Service (electronic) via the Internet at the place specified in the preceding paragraph, the Defendant: (a) did not supply the goods or services of KRW 17,391,000 to X; (b) did not receive supply of KRW 103,818,000 from X; and (c) written the total tax invoices by seller from X in February 2, 2011, the Defendant supplied the goods or services of KRW 772,00,000 to X; and (d) prepared a false list of total tax invoices by customer and submitted it to the National Tax Service as if he received the goods and services from X; and (e) prepared a false list of total tax invoices by customer as if he received the goods and services of KRW 772,004,000 from X.
3. pursuant to the Value-Added Tax Act.