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A defendant shall be punished by imprisonment for four months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated C, a plastic withdrawal company, from July 20, 2003 to January 15, 2010.
No person shall submit to the Government the sales and purchase tax invoice by false entry of the sales and purchase tax invoice under the Value-Added Tax Act.
1. Around January 23, 2009, the Defendant reported the value-added tax for the second half of 2008 from the Suwon-si, Suwon-si, 3, 2008, when: (a) the Defendant submitted to the Government the total value of the total supply as if he were to supply the goods in an amount equivalent to KRW 244,184,00,00 in total, to the public officials in charge of the supply despite the fact that he did not supply the goods to the D&T branch; and (b) the Defendant submitted to the Government the total supply value of KRW 437,859,00,000 as shown in the attached list 1 of the crime list; and (c) the total supply value of the goods as listed in the attached list 1.
2. Around January 23, 2009, the Defendant reported the value-added tax for the second half of 2008 from the Suwon-si, Suwon-si, 3, 2008, when: (a) the Defendant submitted to the Government a false list of total tax invoices prepared and submitted to the public official in charge, as if he was supplied with the goods equivalent to KRW 150,000,000, in spite of the fact that he was not supplied with the goods from the Taesung Engineering; and (b) the Defendant submitted a false list of total tax invoices for the second half of 2008 and the first half of 209, stating as if he was supplied with the goods equivalent to KRW 444,112,000, as shown in the attached list of crimes.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. A copy of a copy of investigation and completion statement related to trading order;
1. Application of Acts and subordinate statutes on the list of tax invoices;
1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 of the Criminal Act: