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A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.
Reasons
Punishment of the crime
The defendant is a person who runs wholesale and retail business, such as tapes, after completing business registration (D) with the trade name of Nam-gu, Gwangju.
A person liable to submit a list of total tax invoices by customer pursuant to the Value-Added Tax Act to the Government shall not submit a list of total tax invoices by customer entered falsely in collusion.
1. On January 25, 2010, the Defendant involved in the final return of value-added tax at the above C office in 2009, filed a final return of value-added tax base at the above C office in 2009. The fact was submitted to the head of Gwangju District Tax Office by reducing the total value of supply by KRW 224,75,022,270 by reducing the total value of supply from 39,78,854 won to 224,75,76,584 won, while the Defendant was supplied with goods or services equivalent to KRW 175,02,270 during the said return period from July 1, 2009 to December 31, 209, the transaction partner corporation (business registration number 303-81-26359).
2. Around August 9, 2010, the Defendant filed a revised return of value-added tax at the above C office in 2010. Around January 9, 2010, the Defendant submitted to the head of the Gwangju District Tax Office a revised return of value-added tax for one year from the above C office in 2010. Around January 1, 2010 to June 30, 2010, a false statement of the total tax invoices by seller stating that he/she was not supplied with the tapes, etc. equivalent to KRW 537,704,052 as the counter-party to the transaction, even if he/she was supplied with the tapes, etc. equivalent to the supply price
3. On January 25, 201, the Defendant involved in the final return of value-added tax at the said C office around January 25, 201, filed a final return of value-added tax for the second period of 2010 at the said C office. The fact is that the Defendant was supplied with tapes, etc. equivalent to KRW 511,598,142, the sum of supply values, even if the Defendant was supplied with tapes, etc. equivalent to the total value of KRW 51,598,142, the transaction partner during the period from July 1, 2010 to December 31, 2010.