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A defendant shall be punished by imprisonment for one year.
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 has operated C electronic in Ansan-si, a member B with a printed circuit board, etc. which was manufactured and processed.
No aggregate table of tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government without supplying or receiving goods or services, by stating in falsity the aggregate table of tax invoices by seller.
1. The defendant was operated by the defendant during the taxable period of the 1st of July 23, 2015 (from January 1, 2015 to June 30, 2015) with respect to the facts at the Ansan-dong Tax Office located in Ansan-si, a member of Ansan-si on July 23, 2015;
C The former shall not supply goods or services equivalent to KRW 67,591,377 for the former; the goods or services equivalent to KRW 85,932,952 for the former; the F former shall not supply goods or services equivalent to KRW 92,343,284 for the former; the F shall not supply goods or services equivalent to KRW 78,724,764 for the former; the former shall prepare and submit to the Government a sum table of tax invoices for each place of sale stating as if the goods or services equivalent to KRW 78,724,764 were provided for the foregoing amount; and the latter shall not submit a sum table of tax invoices for each place of sale from July 25, 201 to July 23, 2015 by the same method; and the latter shall not submit a sum of tax invoices for the period from KRW 10 to June 30, 2011 for the supply of goods or services for the preceding period from KRW 10 to KRW 196,150 for the supply of goods or services for each period from KRW 20.15.1
2. The Defendant operated the Defendant for the taxable period of the first period of July 23, 2015 (from January 1, 2015 to June 30, 2015) (from January 1, 2015 to June 30, 2015) with respect to the fact at the relevant Ansan Tax Office around July 23, 2015;
C The former is equivalent to KRW 60,026,724 in value of supply from G.