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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 business operator who has completed business registration under the Value-Added Tax Act (a opening business on May 19, 2009 and discontinuance of business on December 31, 2010) with the trade name in Gwangju Northern-gu D, and has run a scrap metal wholesale and retail business, etc. under the Value-Added Tax Act with the trade name in Gwangju Mine-gu F (a opening business, September 13, 2010; March 31, 2012), and run a business registration under the Value-Added Tax Act with the trade name in Gwangju Mine-gu.
A list of total tax invoices by seller and seller shall not be submitted to the Government without being supplied with or being supplied with goods or services by false entry.
1. Submission of a list of total tax invoices by customer entering false information without actual transactions of E;
A. A. Around January 25, 2010, the Defendant for the final return of value-added tax at the above E office filed the final return of value-added tax for the second period from the above E office in 2009. Around July 1, 2009 to December 31, 2009, the Defendant submitted to the director of the regional tax office of Gwangju District District Office a total of KRW 15,982,400,60,351,300, 8,254,000, the supply price of goods or services in total, without supplying goods or services to the opposite contractual party during the period from July 1, 2009 to December 31, 2009.
B. Around July 25, 2010, the Defendant for the final return of value-added tax at the above E office filed the final return of value-added tax for the first year of 2010 at the above E office. Around April 1, 2010 to June 30, 2010, the Defendant submitted to the director of the regional office of Gwangju District Tax Office a list of total tax invoices by customer, stating in falsity, that the supply of goods or services amounting to KRW 30,319,000 of the value of supply was not made between April 1, 2010 and June 30, 2010.
C. From October 25, 2010 to December 31, 2010, the Defendant filed a final return of value-added tax for the second period of value-added tax at the above E office on or around October 25, 2010, which is the opposite contractual party, between October 1, 2010 and December 31, 2010.