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Defendant
A shall be punished by imprisonment with prison labor for ten months, and imprisonment with prison labor for six months.
However, for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
"2015 Highest 3815"
1. Defendant A’s sole crime is the actual operator of Company D with the purpose of clothing wholesale and retail business, distribution business, etc.
A sum table of tax invoices by purchaser shall not be submitted to the Government without supplying goods or services under the Value-Added Tax Act, by stating in falsity a sum table of tax invoices by purchaser.
A. On October 25, 2012, the Defendant submitted a list of total tax invoices by customer. On October 25, 2012, the Defendant: (a) filed a final return on the value-added tax amount of KRW 421,00,000 with respect to D, a corporation at the tax office located in Geum-dong 1024, Geum-dong, Geum-si, Geum-si; and (b) filed a false statement on the list of total tax invoices by customer from the above day to January 25, 2013, as if the Defendant supplied the goods equivalent to the same amount of the total amount of KRW 421,00,000 with respect to D; and (c) submitted the relevant documents to the public official in charge of the relevant tax office, stating the false statement on the list of total tax invoices by customer in total nine times as shown in attached Table 1 of the daily list of crimes.
B. On October 25, 2012, the Defendant submitted a list of total tax invoices by seller: (a) filed a final return on the value-added tax for the first period of January 2012 with D Co., Ltd.; (b) on October 25, 2012, the Defendant entered a false list of total tax invoices by seller as if he was supplied with goods equivalent to the amount of KRW 536,950,00 from Ornet Korea Co., Ltd.; and (c) filed a false statement on the list of total tax invoices by seller from around the above date to October 25, 2012, as shown in the attached Table 2, as if he received goods or services on three occasions, as if he received the goods or services, the said documents were submitted to the public official in charge of the tax office.
"2015 Highest 4051"
2. Defendants’ 2.