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1. The defendant shall be punished by imprisonment with prison labor for ten months;
2.Provided, That the execution of the above sentence shall be suspended for two years from the date this judgment becomes final and conclusive;
Reasons
Punishment of the crime
The Defendant is a person who, from April 2010 to January 2013, operated the “E” (F) with the main business of electric equipment and materials business in Busan Island from April 2010 to January 2013.
No sales and purchase tax invoice under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating them falsely.
1. Submission of false sales and purchase tax invoices in the F name;
A. (1) On July 2010, the Defendant submitted a false list of total tax invoices to the relevant tax office, stating the false list of total tax invoices in the absence of the supply price of goods or services equivalent to KRW 74,437,170 in G in total, on the following grounds: (a) around July 2010, the Defendant filed a false list of total tax invoices to the relevant tax office.
(2) On January 201, 2011, the Defendant reported the value-added tax for the second period of 2010 in Busan Eastern Tax Office (hereinafter “201”) and submitted it to the said tax office by falsely entering the total value of goods or services equivalent to KRW 245,834,00 in total in H, I, J, K, K, L, M, and N, even though there was no supply of goods or services equivalent to the total value of KRW 245,834,00,000 in total.
(3) On July 201, 2011, the Defendant reported the value-added tax for the first year of 201 from the Busan Eastern Tax Office, and submitted it to the said tax office, stating the total of the supply values to H,O, P, Q, Q, R, S, N, T, and U, even though there was no supply of goods or services equivalent to KRW 563,65,000 in total, the total of supply values to H, P, P, Q, Q, Q, N, T, and U.
(4) On January 2, 2012, the Defendant reported the value-added tax for the second year of 201 at the Busan Eastern Tax Office around Busan, the Defendant reported the value-added tax for the second year of 2011. The fact is that: V, W Co., Ltd., X, Y, H, Z, AAA Co., Ltd., AB, AC, AD, AE, AF, AF,O, R, General Building Office AH Co., Ltd.