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A defendant shall be punished by imprisonment for six months.
except that 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
The Defendant was a person who operated wholesale and retail business, such as miscellaneous goods, with the trade name "D" in Ansan-si C and 103 of the first floor.
1. Submission of a list of total tax invoices by customer;
A. On January 25, 2010, the Defendant reported the value-added tax return for the second half of 2009 on the Ansan-si Savings Deposit 26, Ansan-si, the Defendant submitted a list of tax invoices by customer with false description of transactions as if he supplied goods or services, although there was no fact that he supplied goods or services equivalent to KRW 150,029,00 in total to 31 business parties, such as E, such as the list of crimes (1) as shown in the attached Table of Crimes (1).
B. Around July 25, 2010, the Defendant reported a value-added tax return for the year 1, 2010 on the above Ansan Tax Department, and the Defendant did not provide goods or services equivalent to KRW 753,753,000 in total to 67 business partners, such as F, etc. as indicated in the attached Table of Crimes (1). As such, the Defendant submitted a list of total tax invoices by customer with false details of transactions as if he supplied goods or services.
C. Around January 25, 2011, the Defendant reported the value-added tax amount for the second period of 2010 on the above Ansan Tax Book. The Defendant submitted a list of total tax invoices by customer with false details of transactions as if he supplied goods or services, although there was no fact that he/she supplied goods or services equivalent to KRW 1,114,617,00 in total to 58 business partners, such as G, etc., as indicated in the attached list of crimes (1).
2. On January 3, 2011, the Defendant issuance of a false tax invoice at the I office located at H at H at the time of Si interest. Although there was no fact that goods or services were supplied, the Defendant issued and delivered to I a tax invoice stating “the date of issuance D,” “supplier D,” “I,” “the supplier I,” and “the supply price of KRW 1,293,000” from that time to June 30, 201, and then issued a false tax invoice 215 (the total supply price of KRW 631,842,00) as indicated in the separate sheet of crime (2).