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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 one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who runs the waste resources collection business from May 2007 to March 201 under the name of “F (F: G)” in Seo-gu, Seo-gu, Incheon from March 201 to March 201.
In fact, the Defendant had not purchased recycled waste resources from government offices, schools, etc., but intended to evade value-added tax by filing a false purchase report as if he purchased recycled waste resources from the above agencies.
1. From January 25, 2010 to December 31, 2009, the Defendant evaded value-added tax (2009) submitted a false report on deduction of the input tax amount of the recycled waste resources and the used goods, stating as if he purchased the recycled waste resources of KRW 1,274,282,00 from the Gadong resident center, etc., even though he did not have actually purchased the recycled waste resources in the taxable period from July 1, 2009 to December 31, 2009, the Defendant filed a report on deduction of the input tax amount of the used waste resources and the used goods of KRW 1,274,282,00 from the Dodong resident center, etc.
Accordingly, the Defendant evaded value-added tax of 107,981,274 by fraud or other unlawful means.
2. Around July 24, 2010, the Defendant evaded value-added tax on the first half of the year 2010 submitted a false report on deduction of the input tax amount for recycled waste resources and used goods, stating as if he purchased the recycled waste resources worth KRW 747,818,850 from the 1st century, etc., although he/she had not actually purchased the recycled waste resources, in filing a return on the said F’s tax base and tax amount for the taxable period from January 1, 2010 to June 30, 2010.
Accordingly, the Defendant evaded value-added tax of 58,721,703 by fraud or other unlawful means.
3. On January 24, 2011, the Defendant evaded value-added tax for the second period of two years from the said Seocheon Tax Office to December 31, 2010, the said F’s value-added tax for the taxable period from July 1, 2010 to December 31, 2010.