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A defendant shall be punished by imprisonment for not less than one year and six months.
Reasons
Punishment of the crime
The Defendant registered as a scrap metal business operator by the representative E of the Co., Ltd., which was known to the effect of the scrap metal transaction relationship, and received the request for issuance of a false tax invoice. On March 6, 2012, the Defendant registered the window F of Changwon-si as the trade name of “G company” and operated until April 2013.
1. No one shall submit to the Government a false list of total tax invoices by customer, entered in a false manner, without supplying goods or services to be submitted a list of total tax invoices by customer, January 2012;
On July 25, 2012, the Defendant filed the final return of the value-added tax for the first time in 2012 from the Changwon, which was located in the Changwon-si's window dong, Changwon-si, the Defendant entered a total of 81,311,50 won in total on the first time in 2012 (from January 1, 2012 to June 30, 2012) although the Defendant did not have supplied scrap metal, etc. to D, located in the city of Changwon-si, Busan, and submitted a total of 1,311,50 won for each seller as if the Defendant supplied scrap metal, etc. to D.
Accordingly, the Defendant submitted a false list of total tax invoices by customer in 2012 to the government.
2. It shall not supply any goods or services to be submitted a list of total tax invoices by customer during the second period of February 2012, but shall not submit to the Government a false list of total tax invoices by customer;
Around January 25, 2013, the Defendant filed a final return of value-added tax for the second period of 2012 from the Changwon, which was located in the window dong of Changwon-si, 2012, and submitted a total of 12,682,574,750 won for the second period of 2012 (from July 1, 2012 to December 31, 2012), although there was no fact that scrap metal, etc. was sold to D Co., Ltd., the Defendant entered and submitted a list of total tax invoices by seller as if the Defendant supplied scrap metal, etc. to 12,682,574,750 won.
Accordingly, the Defendant submitted a false list of total tax invoices by seller in 2012 to the government.
3. The supply of any goods or services that are subject to the issuance of a false tax invoice on January 2013;