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A defendant shall be punished by imprisonment with prison labor for up to six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
[Criminal Power] On May 28, 2015, the Defendant was sentenced to six months of imprisonment for fraud at the Busan District Court, and the above judgment became final and conclusive on June 5, 2015.
【Criminal Facts】
The Defendant is the representative of the “D” in Yangsan-si, C apartment 127 commercial buildings.
No person shall issue or receive tax invoices under the Value-Added Tax Act, or submit to the Government a false list of tax invoices by seller or seller under the Value-Added Tax Act without supplying or being supplied with any goods or service.
1. On January 25, 2013, the Defendant submitted a list of total tax invoices by false purchasing and selling places, and filed a list of total tax invoices by customer at the above D office on the second half of 2012, at the above D office. In fact, despite the fact that there was no supply of goods or services from E, the supply price of KRW 127,146,30 is falsely entered in the supply price and submitted it to the Busan Gold Tax Office, and from that time, from that time as shown in the list of annexed crimes.
7. Until December 25, 200, the sales and purchase tax invoice of KRW 1,023,883,273 in total was submitted to the above tax office, stating in falsity the goods or services supplied or received.
2. On February 1, 2013, the Defendant issued a false sales tax invoice of KRW 18,00,000 as if he supplied the goods or services to F despite the fact that D supplied the goods or services to F. However, the Defendant issued a false sales tax invoice of KRW 18,00,000 of the supply price.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation and a written answer;
1. A report on investigation of value-added tax;
1. A list of total tax invoices by customer and a list of total tax invoices by customer;
1. Investigation reports (Report accompanied by tax invoices), application of tax invoices-related Acts and subordinate statutes;
1. Relevant Articles concerning facts constituting an offense and tax evasion in the choice of punishment;