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A defendant shall be punished by imprisonment for one year.
except that 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 representative of D for the purpose of the Domination in Daegu Northern-gu C, and the sales and purchase of household supplies.
1. No person who submits a false list of total invoices by seller shall submit to the Government a false list of total invoices by seller under the Value-Added Tax Act without being supplied with any goods or services;
Nevertheless, on January 25, 2010, the Defendant filed the final return of value-added tax on the second half of 2009 from Namgu, Daegu District Tax Office located in Daegu, Daegu, 55, 2010, and submitted the final return of value-added tax on the second of 2009 by entering the false list of accounts for each purchaser, including the supply price of goods or services equivalent to KRW 55,30,000,000, in spite of the fact that the Defendant was not supplied with goods or services from Egypt Co., Ltd., the Defendant submitted the final return of value-added tax on the supply price of KRW 93,30,000,000 including the fact that the supply price was supplied. From around that time to January 25, 2013, the Defendant submitted the final return of value-added tax on the supply price of KRW 2,417,564,100 in the same manner as the written list of crimes as above.
2. No person who submits a false list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services;
Nevertheless, on January 25, 2010, the Defendant filed the final return of value-added tax on the second half of 2009 from Namgu, Daegu District Tax Office located in Daegu, Daegu, Daegu, 55, 2009, stating that the Defendant submitted a false statement of the total value of supply equivalent to KRW 101,430,000, including the supply of goods or services equivalent to the total value of KRW 8,01,430,000, in spite of the fact that he/she supplied goods or services to E, and that the Defendant submitted a false statement of the total value of supply for each seller from that time until the final return of value-added tax on January 25, 2013.