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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Criminal facts
1. The Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false tax invoice: (a) issued one false tax invoice stating that he/she supplied goods or services worth KRW 15,450,000 to the development of the (e) tugboat industry without supplying goods or services on September 12, 2012; and (b) issued a false tax invoice equivalent to the total supply value of KRW 697,161,650 through 28 times in total, without supplying goods or services, as described in attached Table (1) from August 20, 2010 to October 31, 2013.
2. On July 25, 2013, the Defendant in violation of the Punishment of Tax Evaders Act due to the submission by false buyer filed a final return on the tax base of the North Korean tax base of the year 2013, 33, the 2013, Jinjin-gu, Jinjin-gu, Seoul, by stating false information on the supply price of the goods or services equivalent to KRW 10,000,000 in supply price E, although he did not supply goods or services to E to F, and submitted the final return on the tax base of the year 203, 2013, by stating false information on the supply price of the goods or services equivalent to KRW 183,905,00 in total, as shown in the list of crimes (2) without supplying goods or services.
Summary of Evidence
1. Statement by the defendant in court;
1. Partial statement of witness G;
1. Application of the Acts and subordinate statutes on a written accusation, a written investigation, a list by buyer, and each tax invoice;
1. Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act and the choice of punishment concerning the crime, and the selection of imprisonment, respectively;
1. From among concurrent crimes, the circumstances favorable to the defendant are recognized, such as the confession of the crime of this case and the fact that the defendant reflects the mistake in depth, by examining the reasons for sentencing under the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act.