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1. Defendant A shall be punished by imprisonment for four months and by a fine of six thousand won.
The above fine shall not be paid by the defendant.
Reasons
Punishment of the crime
[criminal power] On December 3, 2014, Defendant A was sentenced to the suspension of the execution on October 10 to the violation of the Punishment of Tax Evaders Act by the Suwon District Court on December 3, 201, and the judgment became final and conclusive on December 11, 2014.
[2015 Highest 1808]
1. Defendant A and B operated the H Co., Ltd. in Suwon-si G.
In collusion with the Defendants on April 25, 2013, the preliminary return of the value-added tax for the first time in 2013 was filed on the preliminary return of the value-added tax from the Suwon Tax Office to the first time in 2013. Despite the absence of the fact of supplying the goods or services to the Company I, the Defendants entered the tax invoice in a false manner as if they were issued the sales tax invoice equivalent to the value of 288,160,000 won to the Company I. Despite the fact of supplying the goods or services to the company, the Defendants submitted to the public official in charge of the total tax invoice by false statement as if they were issued the sales tax invoice equivalent to KRW 714,930,473 to the supply price of the company
B. In the final return of value-added tax on July 25, 2013, the Defendants conspired to submit to the competent public official one copy of the total tax invoice entered in the false statement as if they were issued sales tax invoices equivalent to KRW 1,067,054,30 of the supply price to the Bas Information and Communications Co., Ltd., even though there was no fact that goods or services were supplied to the Bas Information and Communications Co., Ltd., in the final return of value-added tax on July 25, 2013.
2. Defendant A actually operated Defendant A in Young-gu, Youngwon-si J.
Defendant
A, when filing a preliminary return of value-added tax on April 25, 2013 in the East orchard, around 2013, inasmuch as the purchase tax invoice equivalent to KRW 288,160,000 was received from H even though there was no fact that he/she received the goods or services from H, a false fact is that he/she received the supply price of the goods or services from H.