beta
Text
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 became final and conclusive.
Reasons
Punishment of the crime
From August 2010 to May 201, the Defendant served as the representative director in the “C” for the purpose of the wholesale and retail of solvents in Chungcheong-gun B.
No person shall submit to the Government the list of the total tax invoice by buyer under the Value-Added Tax Act without supplying goods or services by false entry.
1. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax on 2010, c; (b) on October 25, 2010, the Defendant entered the sales of goods and services equivalent to KRW 736,654,473 in total and submitted to the Cheongju Tax Office around that time, on the following grounds: (c) despite the fact that (d)C had not supplied chemical products, such as solventss, to the (e.g., solvents), with the goods and services on which sales amount is equivalent to KRW 507,702,00,000.
2. Around January 25, 2011, the Defendant filed the final return on the value-added tax of 2010, the Defendant: (a) on the second anniversary of the fact that (b) C had not supplied solvents, such as solvents, from the date of the realization of the State; (c) on the other hand, the Defendant entered the final return on the value-added tax of 2,165,278,613, in a false entry of the total value of the supplies of goods and services equivalent to KRW 2,165,278,613, as if the Defendant supplied petrochemicals, such as solventss, from the date of the realization of the State, and submitted to the Cheongju Tax Office around that time.
3. On April 25, 2011, the Defendant: (a) filed a preliminary return of value-added tax on 1.201, 2011 by the (State)C; (b) notwithstanding the absence of the fact that the (State)C supplied petrochemicals, such as solvents, to (c) red manufacturing companies; (c) as if the Defendant supplied petrochemicals, such as solventss, the sales amount of which is equivalent to KRW 31,983,840, the total value of the supplies of the goods and services, which are worth KRW 1,173,087,048, and the total value of the total value of the goods and services supplied is falsely entered in the Cheongju Tax Office around that time.