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A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding 3,00,000 won.
However, the above imprisonment for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant of "2014 Highest 4243" is a person who operates a D company from August 11, 2010 to Busan Highest Da building 109.
No list of total tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with any goods or service, stating in falsity the list.
1. Around January 25, 2012, the Defendant filed a final return on the tax invoice by customer, stating in writing the list of total tax invoices by customer, as shown in the attached Table 1, the total amount of supply price of KRW 809,950,00 in total three times from that time until January 25, 2013, when filing the final return on the tax invoice by customer, and the amount of value added tax for February 2, 2011 located in the Seo-gu, Seo-gu, Busan, Seo-gu, Busan. In fact, although there was no fact that he supplied goods or services to E, the Defendant entered the list of total tax invoices by customer as if he supplied the goods or services to E company, and submitted the list of total tax invoices by customer at least KRW 147
2. Around January 25, 2012, the Defendant filed a final return on the value-added tax base for the second period of 201 at the Seosan Tax Office, as seen above, and the Defendant submitted a false statement on the aggregate of supply values of KRW 794,750,00 in total three times from that time until January 25, 2013, including the false statement on the aggregate of supply values of KRW 147,950,00 as if the supply value was not supplied with goods or services from the F Company, although there was no fact that the Defendant was supplied with goods or services from the F Company.
"2014 Highest 5446"
3. The Defendant is a person who actually operated a clothing company with the trade name “I” in the name of H from Busan Seo-gu G.
Any person who fails to supply goods or services or enters the sales and purchase tax invoice by customer under the Value-Added Tax Act in falsity, in the Government.