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A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who runs a wholesale and retail business with the trade name "C" in Gangdong-gu Seoul Metropolitan Government.
1. On July 27, 2009, the Defendant submitted to the buyer by filing a value-added tax return for the first period of the year 2009 from the Gangseodong Tax Office located in Songpa-gu Seoul Metropolitan Government, Songpa-gu on July 27, 2009, the Defendant submitted the list of total tax invoices for the period of 35,180,000 won in D during the above period; the goods equivalent to KRW 45,000 in E; the goods equivalent to KRW 43,000 in F; and the goods equivalent to KRW 40,000 in amount to KRW 40,000 in G; and the goods equivalent to KRW 44,00,000 in amount to KRW 44,00 in H; although there was no fact that the above fact was false on the above list of total tax lists.
As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.
2. On January 25, 2010, the Defendant filed a return of value-added tax for the second period of 2009 from the above Gangseo Tax Office, and submitted the list of buyer by buyer during the said period. The Defendant submitted the list of goods equivalent to KRW 103,517,00 to D during the said period, goods equivalent to KRW 159,631,10 to E, goods equivalent to KRW 39,80,00 to F, goods equivalent to KRW 196,953,00 to H, and goods equivalent to KRW 30,00 to KRW 30,00 to I, and goods equivalent to KRW 25,20,000 to KRW 25,00,00 to K, goods equivalent to KRW 40,00,000 to KRW 40,00,000, KRW 3636,53636,50,00 to the above goods, and each of the above goods was supplied to Korea.
As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.
3. On July 26, 2010, the Defendant filed a report on value-added tax for the first period of the year 2010 with the above river tax office on July 26, 2010 and submitted it to the buyer by buyer. The facts are as follows: D’s goods equivalent to KRW 126,473,100 during the above period; E’s goods equivalent to KRW 48,200,000; H goods equivalent to KRW 88,00,000; and (ju)’s goods equivalent to KRW 46,150,600.