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A defendant shall be punished by imprisonment for four months.
However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
On March 25, 2015, the Defendant was established for the purpose of wholesale and retailing of temporary materials in Gyeonggi-si, a representative of the “C Company” that was ex officio closed on March 19, 2016.
No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service.
On July 24, 2015, the Defendant supplied goods or services equivalent to the same amount to D without supplying goods or services equivalent to the supply price of KRW 58,730,000 in value to D, on the first period (from March 1, 2015 to June 30, 2015) of No. 2015, at the Sungsung Tax Office located in 27, C, C, C, which was located in 27, C, C, in the course of Gyeonggi C, without supplying goods or services equivalent to the supply price of KRW 58,730,00,00.
From January 25, 2016 to January 25, 2016, a list of total tax invoices by seller and by seller entered false amounts at least three times as shown in the following table, including the submission of a list of total tax invoices by seller.
On July 24, 2015, 2015, the summary of evidence 58,730,00 D 25 January 25, 2016 (2015) " " 1,925,458,00 D E 3 " aggregate of 13,680,000 total tax invoices by 13,97,868,000 total sum of 13,97,68,000 total of 13,680,000 total of tax invoices by seller by seller on July 24, 2015 (1, 2015)
1. Statement by the defendant in court;
1. A report on the completion of value-added tax investigations;
1. A list of value-added tax returns and a list of tax invoices;
1. Electronic tax invoices and transaction details;
1. Application of Acts and subordinate statutes on transactions of passbooks in the Bank of Korea, and details of passbooks;
1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the crime;
1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;
1. Although the amount of sales and purchase, which are falsely stated in the reason of sentencing under Article 62(1) of the Criminal Act, is not certain, the defendant is led to confession, and the defendant is the accused.