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A defendant shall be punished by imprisonment for not less than eight months.
Reasons
Punishment of the crime
On June 4, 2015, the Defendant was sentenced to the suspended sentence of six months for the violation of the Punishment of Tax Evaders Act at the Daejeon District Court, and the said judgment became final and conclusive on the 12th of the same month.
The Defendant is a person who, from May 7, 2012 to March 31, 2013, engages in the business of supplying human resources to a selective company with the trade name of Daejeon Dong-gu to C.
1. On July 31, 2012, the Defendant submitted a list of total tax invoices by false seller in the year 2012. On July 31, 2012, the Defendant reported on the confirmation of value-added tax for the first period of January 2012 with respect to C around July 31, 2012, and submitted a false list of total tax invoices by seller to the public officials in charge of the Daejeon Tax Office, stating the false list of total tax invoices by seller as if he/she supplied goods or services equivalent to KRW 30,150,000 in the D (registration number E)
2. Points of submitting a list of total tax invoices by false sales and by seller during the second period in 2012;
A. On January 25, 2013, the Defendant filed a report on the determination of value-added tax for the second period of February 2012 with C, and submitted to the public official in charge of the Daejeon District Tax Office a false statement on the aggregate of KRW 1,002,849,70 in the attached crime list (i), such as the previous list of crimes, 500,256,40 won, to F (business Number G), although there was no fact that he/she supplied goods or services.
B. On January 25, 2013, the Defendant reported the establishment of the value-added tax for C in February 2012, 2012, and submitted to the public official in charge of the Daejeon District Tax Office a false list of total tax invoices for individual suppliers, as if he/she received goods or services equivalent to KRW 293,60,800 in the attached list of crimes (i), 115,643,700, etc., to H (business operator registration number I) even though he/she did not receive goods or services.
3. Issuing an invoice of false sales of taxes during the first period of January 2013;
A. The Defendant issued consulting services on the part of a business partner (ju) to the Plaintiff from January 1, 2013 to March 1, 2013.