beta
Text
A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence 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 of "2015 Highest 1063" is a person who operates an implied manufacturer with the trade name of F in Daegu-gu E.
1. No person liable to submit to the Government a sum table of total tax invoices by customer under the added-value-added Tax Act by customer who submits a sum table of total tax invoices by customer shall submit a sum table of total tax invoices by customer who makes false entries;
On July 25, 2010, the Defendant filed a return on value-added tax for the first term of January 2010 with the F Office located in Daegu-gu, Daegu-gu, and submitted a list of total tax invoices by customer, stating that the list of total tax invoices by customer was less than KRW 31,586,364, as if the Defendant supplied goods or services equivalent to KRW 6,550,00,00, while supplying goods or services during the pertinent taxable period, and submitted a list of total tax invoices by customer, stating that the sum of total tax invoices by customer was less than KRW 31,58,957,285, as if the Defendant supplied goods or services equivalent to KRW 219,037,993, as if the Defendant supplied goods or services equivalent to KRW 679,919,292, as if the Defendant supplied the goods or services to the customer during the pertinent taxable period.
In addition, from around that time to January 25, 2015, the Defendant submitted a total of 7,134,181,965 won in total, as shown in [Attachment Table] (1) as shown in the list of crimes committed by the Defendant. The Defendant submitted a total of 10 tax invoices by customer with false entries.
2. No person who is obligated to submit a list of total tax invoices by seller under the Value-Added Tax Act to the Government shall submit a false list of total tax invoices by seller in collusion with the person, and submit a false list of total tax invoices by seller;
The Defendant received goods or services equivalent to KRW 130,365,45 from H during the pertinent taxable period, on July 25, 2010, at the F Office located in Daegu-gu, Daegu-gu, and on January 2010, at the supply of goods or services equivalent to KRW 130,365,455 during the pertinent taxable period, the list of total tax invoices by seller is equivalent to KRW 22,872,00.