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A defendant shall be punished by imprisonment for not less than eight 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 a person who operates C, which is a manufacturer of steel structure in Ulsan-gun B.
No aggregate table of tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate table.
On October 25, 2010, the Defendant: (a) filed a preliminary return of the value-added tax on February 2, 2010 with the Seo-gu Daejeon District Tax Office located in Seo-gu, Daejeon, Seo-gu, Daejeon, Daejeon, on October 25, 2010; and (b) filed a false list of the total tax invoices by customer, stating the supply value of KRW 152,050,00 in D, and the false list of the total supply value of KRW 71,821,00 in the main and (b) new plants, despite the absence of the fact that he/she supplied the goods or services from E, as if he/she was supplied with the goods or services from E to July 25, 2011; and (c) submitted a false list of the total supply value of KRW 1,819,16,000 in the total supply value by individual purchaser from that time to July 25, 2011.
Summary of Evidence
1. Defendant's legal statement;
1. A accusation and a value-added tax return;
1. Investigation reports (Attachment of relevant cases, court rulings, etc.), court rulings, and application of Acts and subordinate statutes of summary order;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the crime, Article 10 (3) 3 of the Punishment of Tax Evaders Act ( point of false submission by the buyer) and selection of imprisonment with prison labor;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 (1) of the Criminal Act;
1. The reason for sentencing of Article 62-2 of the Criminal Act on Probation and Social Service Order [the range of recommending punishment] is the basic area (6-1 year) of category 1 (less than 3 billion won) such as the issuance of a false tax invoice, and there are many criminal records.