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A defendant shall be punished by imprisonment for one year.
except that the execution of the above punishment 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 has completed business registration under the Value-Added Tax Act with the trade name E from Gwangju Mine-gu around June 1, 1999.
1. No person liable to prepare and issue a tax invoice under the Punishment of Tax Evaders Act due to the non-issuance of the tax invoice shall issue such tax invoice;
On December 31, 2009, the Defendant supplied “space”, the other party to the transaction in Yang-dong, Seo-gu, Seo-gu, Gwangju, with an pressing amounting to KRW 615,455 won of supply value, and did not prepare and issue a tax invoice by January 10, 2010, the 10th day of the month following the month in which the supply date of the said pressing, etc. falls, and did not supply goods or services in total amounting to KRW 1,712,734,112 in total 88 times from January 10, 2013, and did not issue a tax invoice by supplying goods or services from that time until January 10, 2013.
Accordingly, the Defendant did not issue a tax invoice even if he supplied goods or services.
2. No person to be submitted to the Government of the total tax invoice by buyer pursuant to the Punishment of Tax Evaders Act by false entry shall be submitted:
around January 25, 2010, the Defendant filed a final tax return on the second half-year value added tax at the G Tax Accounting Office, a tax agent of the Defendant in Seo-gu, Seo-gu, Gwangju, in 2009. The facts are as follows: (a) during the period from July 1, 2009 to December 31, 209, the above filing period, the Plaintiff supplied the other party’s “Dogdogre” with 22,883,868 won in total of the supply value; (b) on the one hand, the sum of the supply value was reduced to KRW 5,983,39, which was reduced to KRW 16,90,469 in total; and (c) from that time until January 25, 2013, the fact that the sum of supply value was falsely stated as KRW 16,90,469 in the separate list of crimes (5) through (8) for each of the relevant sales offices.