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A defendant shall be punished by imprisonment for six months and by a fine of five thousand won.
However, the above imprisonment for two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The Defendant, from February 2010 to February 29, 2012, is a person who runs an artificial complex construction business with the trade name of “C” from Sungnam-si, Sungnam-si.
1. Around January 25, 2011, the Defendant filed a return of value-added tax for the second period from a sectional tax office on 2010 to a public official in charge of the said tax office, stating a false list of individual tax invoices on the following grounds: (a) the fact from July 1, 2010 to December 31, 201, even though the Defendant had not received any goods or services equivalent to KRW 134,00,000 in total of supply values from D from July 1, 201 to December 31, 201.
2. On July 21, 2011, the Defendant filed a value-added tax return at the relevant tax office on July 21, 201, and the facts are from January 1, 201 to the same year.
6. During the period of 30.30, there was no fact that the supply value of E totaling KRW 51,900,000 (tax invoices 4), KRW 152,80,000 (tax invoices 8), total sum of supply value from D, and KRW 9,670,000 (tax invoices 1) total sum of supply value from F was supplied with each of the goods or services equivalent to the total value of KRW 9,670,00 (tax invoices 13), as seen above, the list of individual tax invoices by seller was falsely entered and submitted to the public official in charge of the above tax office.
3. On January 26, 2012, the Defendant filed a value-added tax return at the said tax office on February 2011, the Defendant: (a) stated a list of total tax invoices by seller on the aggregate amount of KRW 79,500,000 (attached to tax invoices 4); (b) KRW 230,50,000 (attached to tax invoices 8); and (c) provided goods or services equivalent to the total value of KRW 124,00,000 (attached to tax invoices 6) from F, although the Defendant did not have received each supply of goods or services equivalent to the total value of KRW 434,00,000 (total tax invoices 18) from July 1, 2011 to December 31 of the same year; and (d) stated a false list of total tax invoices by seller as if the goods or services were actually supplied.