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A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.
Reasons
Punishment of the crime
The Defendant was a person who operated “D” in Incheon Nam-gu C.
1. Around January 25, 2011, the Defendant submitted a list of total tax invoices by seller on a false entry basis. Around January 25, 2011, the Defendant filed a list of total tax invoices by seller with the false statement as to the supply price of KRW 335,597,00,00, as shown in attached Table 1-2, even though there was no supply of goods or services from E, the Defendant submitted a list of total tax invoices by seller with the false statement as to the supply price of KRW 436,06,00,00, as shown in attached Table 1-2, even if there was no supply of goods or services from E.
2. On July 25, 2011, the Defendant filed a list of total tax invoices by seller by false entry, and submitted a list of total tax invoices by seller by seller, stating that the Defendant was supplied with goods of KRW 210,213,00 from F, despite the fact that the Defendant was not supplied with goods or services from F, and submitted a false list of total tax invoices by seller by seller, stating that he was supplied with goods of KRW 513,47,00 in total, as shown in attached Table I-3 through 8, as shown in attached Table I-8.
3. Around January 25, 2011, the Defendant submitted a list of total tax invoices by customer recorded in the false statement, and the Defendant filed a list of total tax invoices by customer recorded in the false statement, stating the false statement as if he/she supplied goods of KRW 26,521,00 to G, even though he/she did not supply goods or services to G, and submitted a list of total tax invoices by customer recorded in the false statement as if he/she supplied goods of KRW 815,903,00,000, as shown in Table II of the Crimes List II, including the false statement as if he/she supplied goods of KRW 26,521,00 in G.
4. On July 25, 2011, the Defendant submitted a list of total tax invoices by customer entering false information, and filed a value-added tax return for the first time in 201 at the same place as the foregoing paragraph (1) around July 25, 201, with H.