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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
Although the Defendant, in fact, operated D in the name of Dong-gu Daejeon, did not purchase waste resources, such as decline and scrap metal, from the actual customers, he did not prepare a false statement of transactions as if he purchased waste resources from the companies in which the auction was in progress, and would make it the basis for the return of value-added tax.
On July 26, 2010, the Defendant filed a false list of total tax invoices at the time of filing a value-added tax return and deducted the value-added tax amount of KRW 1,467,00 from customers, although there is no record of purchase of waste resources, etc. from the Daejeon Tax Office around July 26, 2010, as shown in the separate sheet from June 1, 201 to June 1, 2012, including ① KRW 1,467,00 for each quarter of January 1, 2010, KRW 26,918,00 for the second quarter of February 201, KRW 33,517,00 for the first quarter of January 201, and KRW 50,332,000 for the second quarter of February 2, 201, KRW 112,000 for the global income tax, KRW 36,000 for the second quarter of March 23, 2010 for the global income tax.
Summary of Evidence
1. Defendant's legal statement;
1. Application of Acts and subordinate statutes to accusations and investigation reports (receiving a suspect's additional accusations);
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act which choose the penalty;
1. The reasons for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act among concurrent crimes [the scope of recommending punishment] The tax crime group, the general tax evasion (type 2), the increased area, one year or two years [Application of the guidelines for multiple crimes] imprisonment from 8 months to 2 years [decision of sentencing] imprisonment for the first time of October, the serious reflectness, and the possibility that most of the evaded taxes were not paid.