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

Punishment of the crime

From April 2012 to August 2014, the Defendant is a person who operated the “E”, a personal company established for the purpose of oral fishery, etc. in Yangcheon-gu Seoul Metropolitan Government from September 2014 to July 2016, the Defendant operated the “E” in Incheon Gyeyang-gu, and from September 2014 to July 2016.

1. On July 25, 2012, the Defendant submitted a false list of total tax invoices by purchasing place. Around July 25, 2012, the Defendant reported the value-added tax of the E- 2012 at the North Incheon Incheon Tax Office located in Gyeyang-gu, Incheon. The Defendant submitted a false list of total tax invoices by purchasing place, stating the false list of total tax invoices by six times in total, 2,852,142,107 won, and 136,895,951 won, as the Defendant did not have received the supply of goods or services from F, etc., but did not receive the supply of the goods or services. From that time to January 25, 2015, the Defendant submitted a false list of total tax invoices by seller, stating the false list of total amount of tax invoices by six times in total,852,142,107 won or services from F, etc.

Accordingly, the defendant supplied goods or services as above, but submitted to the government a list of total tax invoices by seller under the Value-Added Tax Act by entering them falsely.

2. Although a person is prohibited from evading a tax by fraud or other unlawful means, the Defendant had the customer deposit the cost of interior interior interior interior interior interior interior interior interior, not the said company’s account, and had the customer evade a tax by filing a report by omitting the amount deposited into the said borrowed-name account at the competent tax office upon filing a report on value-added tax and comprehensive income tax sales with the competent tax office.

A. On July 25, 2012, the Defendant evaded value added taxes at the above North Incheon tax office around July 25, 2012.