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A defendant shall be punished by imprisonment for six 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
The Defendant is a person engaged in distribution business under the trade name “D” in the Gu building B in Ansan-si.
A person obligated to prepare and issue tax invoices under tax-related Acts and a person obligated to submit a list of total tax invoices by customer to the Government shall not submit a list of total tax invoices by customer or a list of total tax invoices by customer with false entries.
1. In February 2014, the Defendant submitted a false statement on the 1st century list of the sales revenue accounts related to the return of value added tax, the Defendant: (a) at an Ansan-si Tax Office located in Ansan-si; (b) the fact was: (c) during the first taxable period of January 1, 2013 (from January 1, 2013 to June 30, 2013), trading partner (i) the supply of goods equivalent to KRW 20,538,000, which was KRW 10,619,000, written as if the supply was made as if the goods equivalent to KRW 10,919,000, and omitted sales revenue amounting to KRW 3,200,000; and (b) even after the F Union supplied goods equivalent to KRW 13,744,000,000, the Defendant omitted sales revenue amounting to KRW 3,200,300,0000,000.
2. The Defendant submitted a list of total accounts of separate tax accounts of each seller listed in the false statement related to the return of the second value added tax in March 2013: (a) around March 2014; (b) around February 1, 2013, the Defendant supplied goods of an amount equivalent to KRW 178,245,927, which were written as if the Defendant supplied only to G, an incorporated association, with goods of an amount of KRW 184,791,381 (from July 1, 2013 to December 31, 2013) during the second taxable period (from December 1, 2013 to December 31, 2013); (c) even though the Defendant supplied goods of KRW 114,505,00 to H, it omitted sales; and (d) provided goods of KRW 178,545,927,700,000,000; and (c) provided goods of KRW 915,71,5,000,1.1.