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A defendant shall be punished by imprisonment for not less than eight 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 operates E and F Co., Ltd. in Asan City D.
1. On October 25, 2010, the Defendant reported false value-added tax on E filed a final return on the value-added tax base for the second period of 2010 on September 7, 2010 with respect to E Co., Ltd. that closed his/her business on September 7, 2010, the Defendant prepared and submitted to G Co., Ltd. (H) an amount equivalent to KRW 34,123,80 in total supply value between July 1, 2010 and September 7, 2010, and a false list of total supply value of KRW 91,750,000 in the B Co., Ltd. (206-81-19300).
2. False value-added tax return for a stock company;
A. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax with respect to F Co., Ltd. on December 25, 2010 on the 2010 on the 2010 preliminary return of value-added tax; (b) the Defendant prepared a false list of total tax invoices stating as if he/she had supplied the goods or services to KEX (312-81-54903) during the period from July 1, 2010 to September 30, 2010, that amounting to KRW 169,624,00,000 in total value of supply to F Co., Ltd. (312-81-54903); and (c) prepared and submitted a false list of total tax invoices stating as if he/she had been supplied with the goods or services.
B. On January 25, 2011, the Defendant for the final return of value-added tax at the second half of 2010 filed the final return of value-added tax on F with respect to the above F on the 2010 Tax Office, and the facts were not having been supplied or having been supplied. As such, during the period from October 1, 2010 to December 31, 201, the supply price of the Osung Industry Co., Ltd. (125-81-1091) is KRW 70,030,000, the supply price of KRW 36,50,000, the supply price of KRW 36,50,000, and the K (L) 244,327,000,000, 312-81-54903, 312-86953), and 3007,007,07507,7050.