A defendant shall be punished by imprisonment with prison labor for not more than ten months.

Punishment of the crime

[2015 Highest 1939] On September 16, 2010, the Defendant registered a business operator under the name of D gas stations located in Net City C, and actually operated the aforementioned D gas stations from April 8, 201 to April 8, 201. On February 23, 2011, the Defendant registered a business operator of D gas stations under the name of F in the above place and actually installed the said D gas stations until September 10, 201.

1. No person who submits a list of total tax invoices shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving goods or services;

A. On January 25, 2011, the Defendant with regard to D gas stations registered in the name of E (1) and the value added tax on February 2010, 201, entered the 2nd value added tax return at the net tax office located in 1379, 1379, 201. The facts were as follows: (a) during the period from September 16, 2010 to December 31, 2010, the Defendant submitted a total of 213,818,180 won (tax invoice Chapter 5) and the total value supplied from Throroro Co., Ltd. (3) and submitted the tax invoice to the public official in charge of taxation or service in charge of taxation, stating that there was no amount equivalent to the total value of the supplied goods or service supplied from petroleum Co., Ltd. (257,581,817 won (tax invoice).

2) On May 25, 2011, the Defendant reported purchase of value-added tax in January 201, 201, when filing a return of value-added tax at the net tax office located in 1379, 1379, 201, the Defendant was supplied with goods or services equivalent to the total supply amount of KRW 685,272,728 (tax invoice 24) from the petitioner company during the period from January 1, 201 to April 8, 2011, although there was no fact that the Defendant received goods or services equivalent to the total supply amount of KRW 685,272,728 (tax invoice 24) from the petitioner company, the individual seller would have received goods or services equivalent to the total supply amount of KRW 685,272,728.