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1. [Defendant A] Decision 2017 Highest 3696, 2017 Highest 4726 (excluding the part of innocence), 2018 Highest 459, 2019 Highest 2898.
Reasons
Punishment of the crime
[criminal power] On February 2, 2016, Defendant A was sentenced to one year of suspension of the execution of imprisonment with prison labor for breach of trust at the Seoul Western District Court on June 1, 2016, and the judgment became final and conclusive on July 1, 2016, and on February 8, 2017, Defendant A was sentenced to three years of suspension of the execution of imprisonment with prison labor at the Seoul Western District Court on February 16, 2017.
[2017 Highest 3696] (Defendant A) Defendant A is a person who engages in construction machinery rental business under the trade name of Yeongdeungpo-gu Seoul Metropolitan Government G and H "I (J,K)."
No one shall submit to the Government a false aggregate balance sheet under the Value-Added Tax Act without supplying or being supplied with goods or services.
1. On July 25, 2014, Defendant A submitted a list of total tax invoices by seller on July 25, 2014, and submitted a list of total tax invoices by seller as if he/she was supplied with goods or services equivalent to KRW 100,000,000 in total, even though he/she did not receive any goods or services from L, at the above office, and at the Yeongdeungpo tax base return on July 25, 2014.
2. On January 26, 2015, Defendant A submitted a list of total tax invoices by customer, at the above office, the final return of value-added tax base on February 26, 2014, to M, N,O, and P was filed. Although there was no fact that he/she supplied goods or services to M, N,O, and P, M submitted a list of total tax invoices by customer, total supply value of KRW 24,480,00,000, total supply value to N, and total supply value of KRW 230,000,000,000, and total supply value to P, as if he/she supplied goods or services equivalent to KRW 20,00,000,000.
3. On January 26, 2015, Defendant A submitted a list of total tax invoices by seller on February 2, 2014, when filing a final return of value-added tax at the above office on January 26, 2015, and filing a second return of value-added tax on February 2, 2014, the seller is provided with goods or services equivalent to KRW 120,000,000 in total.