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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
The Defendant is a person who operated D, from August 25, 201 to April 27, 2012, whose main type of business is human resources supply in Ansan-si C building 407.
No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, stating them falsely.
1. Crimes related to the list of false tax invoices, February 201;
A. On October 24, 2011, the Defendant: (a) filed a preliminary return of the value-added tax on the second half of 201 in Ansan-si, Ansan-si; and (b) filed a tax invoice stating that the Defendant supplied goods or services equivalent to KRW 402,110,400 in total to E, even though he/she did not have supplied goods or services to E from Ansan-si; and (c) filed a preliminary return of the value-added tax on the second of 201.
B. Around January 27, 2012, the Defendant filed the final return of value-added tax for the second year of 201 at the above Ansan Tax Office, and the Defendant submitted the final return of value-added tax by buyer stating that the total amount of KRW 1,025,902,560, and the total amount of KRW 8,790,000 for the Gangseo General Construction, and KRW 1,034,692,560 for the total amount of KRW 1,034,692,560 for the supply of goods or services to E in spite of the fact that he/she supplied goods or services from D to E
2. On July 25, 2012, the Defendant filed a final return of value-added tax for the first year of 2012 with the Ansan Tax Office listed in paragraph (1) around July 25, 2012. The Defendant submitted a total of KRW 742,418,455 to E, and the total of KRW 5,310,00 to Kangsan Integrated Construction Co., Ltd., a total of KRW 747,728,455, even though he/she did not have supplied goods or services to E, and submitted a final return of value-added tax for the first year of 2012.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Total tax invoice by buyer (as scheduled in 201).