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A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant was the representative director of Sungwon-si, Sungwon-si B(State)C located in Sungwon-si.
No person shall submit to the Government a list of total tax invoices under the Value-Added Tax Act without being supplied with goods or services by false entry.
Nevertheless, around October 20, 201 and around January 21, 2011, the Defendant reported the value-added tax for the second period of 2010 of the said note C, and submitted a false list of the total supply price by entering the supply price in the aggregate of KRW 317,200,00 (Purchase Tax Invoice Chapter 4), as shown in the attached list of crimes, although the Defendant was not supplied goods or services from the said D and F (business Number G), even though he was not supplied with the goods or services in the aggregate of the supply price of KRW 1,017,826,540 (Purchase Tax Invoice Chapter 19).
Summary of Evidence
1. Defendant's legal statement;
1. Application of the Act and subordinate statutes No. 1, 2, and 5 to the evidence list submitted by the prosecutor;
1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) of the same Act (amended by Act No. 11210, Jan. 26, 2012) applicable to the relevant criminal facts
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Reasons for sentencing under Article 62 (1) of the Criminal Act (Scope of Recommendation) of the suspended sentence: (a) there is no basic field (6-1 year) (6-1 year) of the first category (6-1 year) including the receipt of a false tax invoice (6-1 year) (the decision of the sentenced sentence); (b) the fact that the amount of tax for false purchase has been paid; and (c) the fact that there is no other criminal records except for those subject to a fine twice due to the previous conviction;