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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is a person who operates D gas stations in Gyeonggi-si, and F gas stations in Gyeonggi-si E in Gyeonggi-si, respectively.
1. Submission of a sum table of purchase tax invoices;
A. On January 25, 2014, the Defendant submitted a list of total sum of the purchase price accounts for the second period of February 2013, 2013, stating the false description of the supply price by the purchaser as if the Defendant received oil equivalent to KRW 212,036,364 for the same period, although the Defendant did not receive such oil from the Plaintiff at the above D gas stations from July 1, 2013 to December 31, 2013.
B. On January 25, 2014, the Defendant submitted a list of total tax invoices by the purchaser, stating in falsity the supply price of oil equivalent to KRW 16,909,09,091 for the same period, even though he/she had not received such oil from the Plaintiff at the above F Oil station from July 1, 2013 to December 31, 2013.
2. In operating the above gas station, the Defendant: (a) prepared and submitted a false list of the total sum of the annual rent invoices by the purchasing entity as if the said company did not receive oil from the said company although he did not supply the oil; (b) submitted a false list of the total sum of the annual rent invoices by the purchasing entity in 2013; (c) submitted two copies of the sum table of the annual rent invoices by the purchasing entity prepared in falsity at the date and time, place, as mentioned in paragraph (1), and submitted two copies of the sum table of the additional value tax invoices by the purchasing entity; and (d) evaded taxes by unfairly deducting the value-added tax amount of KRW 1,690,90 from the said company; and (e) evaded taxes by fraud or other unlawful act.
3. another person's name for the purpose of evading taxes on lending the business owner's name or evading compulsory execution.