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The defendant shall be sentenced to 8 months of imprisonment and 120,000,000 won of fine for the violation of the Punishment of Tax Evaders Act.
Reasons
Punishment of the crime
[criminal power] On November 28, 2013, the Defendant was sentenced to a suspended sentence of two years in imprisonment for a violation of the Punishment of Tax Evaders Act, etc. in the Hongsung Branch of Daejeon District Court on November 28, 2013, and the said judgment became final and conclusive on December 6, 2013, and
[2014 Highest 341] The Defendant, who had worked as the representative director of the D Co., Ltd. (hereinafter “D”) located in Boan City from August 201 to May 8, 2012, was willing to deduct the purchase tax amount by reflecting the false tax invoice purchased from the data merchants E and F in order to meet the purchase and sales data at the time of reporting D value-added tax.
1. On January 4, 2012, the Defendant violated the Punishment of Tax Evaders Act by receiving false purchase tax invoices was issued a false tax invoice in the amount of KRW 1,276,80,150 from F and E, including that D received a false tax invoice as if D were supplied with scrap metal equivalent to KRW 27,035,40,00 from F, even though D had not been supplied with scrap metal equivalent to KRW 27,035,40 from F, and that it was issued a false tax invoice in the amount of KRW 1,276,80,150 from F and E from March 22, 2012.
2. On April 20, 2012, the Defendant violated the Punishment of Tax Evaders Act under tax evasion: (a) filed a preliminary return on the value-added tax base of D on January 1, 2012 at the Boan-ro 56, Boan-ro, Boan-si; and (b) filed a false statement in the D’s return on the value-added tax and the total tax invoice for the total tax invoice of D amount equivalent to KRW 838,775,450, and KRW 438,025,70 from E, while submitting a false statement in the manner that he received goods or services equivalent to KRW 438,025,70 from E.
7. On January 2012, 2012, the input tax amount equivalent to 127,680,115 [the input tax amount equivalent to 10% of the above false purchase amount [the (838,775,450 won 438,025,70 won)]; x0.1].