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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 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 operated a private business chain E with the purpose of wholesale sale of glass fiber from February 6, 2013.
1. The Defendant: (a) sold free fibers, etc. at the above E office No. 1713-1 of Busan Southern-gu Ftel; (b) sold them; and (c) received false purchase tax invoice as if relevant expenses were paid without being supplied with necessary services or goods; and (c) made the attempt to evade value added tax and comprehensive income tax by raising the purchase tax amount and reducing the sales tax amount.
A. On January 25, 2014, the Defendant evaded the value-added tax amounting to KRW 22,00,000 by falsely reporting the purchase amount of KRW 21,904,729, even though the purchase cost actually incurred from July 1, 2013 to December 31, 2013 under the name of the Defendant when filing a tax return of value-added tax for 28 (Seoul-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong 19,904,729 in total by means of fraud or other unlawful acts from the same date until July 25, 2015 from the same date, as shown in attached Table 1 (1).
B. (1) Around May 31, 2014, the Defendant evaded the total income tax amount of KRW 79,062,430 by receiving a false purchase tax invoice and filing a false purchase tax return of KRW 220,000 by reducing the total income amount by fraudulent or other unlawful means, even though the actual global income amount was KRW 344,256,195 in the name of the Defendant at the above Suwon Tax Office, when the Defendant reported the amount of the comprehensive income tax for the year 2013 in the name of the Defendant at the above Suwon Tax Office.
(2) On May 31, 2015, the Defendant: (a) reported the amount of global income tax, etc. for the year 2014 in the name of the Defendant at the relevant tax office around May 31, 2015; and (b) received false tax invoice and received false purchase cost amounting to KRW 956,750,000.