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A defendant shall be punished by imprisonment for six months.
Reasons
Punishment of the crime
[criminal power] On June 20, 2018, the Defendant was sentenced to three years of imprisonment with labor for a violation of the Punishment of Tax Evaders Act, etc. at the Busan District Court on August 17, 2018, and was sentenced to two years of imprisonment with labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) at the Busan District Court on August 17, 2018, and was sentenced to six months of imprisonment with labor for a crime of fraud at the Busan District Court on March 26, 2019, and was sentenced to six months of imprisonment with labor at the Busan District Court on September 27, 2019, and was sentenced to four months of imprisonment with labor at the Daegu District Court on December 12, 2019
【Criminal Facts】
The defendant is a person who has operated anO, a food material and a raw material distributor in Busan Dongdong-gu T.
1. On January 24, 2015, the Defendant submitted a false list of total tax invoices by customer, and filed a final return of value-added tax for the second period of February 2014, 2014 from the Eastern Tax Office located in 16, Dacheon-ro, Busan, 269-ro, Busan, by means of a 21,00,000, the total value of supply in CF, and 22,00,000,000, the total value of supply in W, and 12,00,000,000, total value of supply in W, and 64,000,000,000, total value of supply in supply to public officials by customer in charge of the second period of February 2, 2014, stating that there is no supply of goods or services.
2. The Defendant submitted a false list of total tax invoices by seller at the time, place, 2014, upon filing a final return on the value-added tax base for the second period of value-added tax in 2014, the Defendant prepared a list of total tax invoices by seller from (i) CH to (ii) 50,60,000 won total of supply values, (iii) 52,715,000 won total of supply values from CJ, and (iv) 140,706,000 won total of supply values from CJ, and (iv) 244,021,000 won total of supply values, and submitted it to the public official in charge of the place.