beta
Text
A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Criminal facts [2016 Highest 114] The defendant operated the above company as the representative director of the Dispute Resolution Co., Ltd from July 1, 2006 to March 10, 2013. On March 11, 2013, the company's trade name was moved to E, and the company's name was changed to F, and the company was operated in substance after changing to G.
No person shall be allowed to receive tax invoices under the Value-Added Tax Act without supplying goods or services, or submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act.
1. On March 31, 2014, the Defendant received a false tax invoice. Around March 31, 2014, the Defendant was issued a false tax invoice in the total amount of KRW 245,454,545,545, in total, three times as shown in the [Attachment Table 1] from the date of receipt of the supply of goods or services from the L&W F PP PP system, including that the value of supply was issued as if the supply was supplied with goods or services equivalent to KRW 7,272,727.
2. On July 25, 2012, the Defendant filed a final return on the value-added tax for the first period of No. 2010, 2012 in the Co., Ltd. located in the Co., Ltd., and the Defendant submitted to a tax official a false list of tax invoices for individual suppliers, stating that no goods or services have been supplied by the Co., Ltd., in spite of the fact that there was no supply of goods or services from the Co., Ltd., the value-added tax was paid. From that time to April 25, 2014, the Defendant submitted to the tax official a false list of tax invoices for individual suppliers, stating that the supply value was supplied with goods or services equivalent to KRW 63,671,181, 776, a false list of tax invoices for individual suppliers, including the supply value was paid to the tax official.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. A list of purchase punishment tax invoices, and