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A defendant shall be punished by imprisonment for not less than one year and six months.
Reasons
Punishment of the crime
[Criminal Power] On September 5, 2012, the Defendant was sentenced to one year to commit a crime of violating the Punishment of Tax Evaders Act at the Cheongju District Court on September 13, 2012 and the judgment became final and conclusive on September 13, 2012.
【Criminal Facts】
[2012 Highest 2504]
1. The Defendant is a person running “D” in Seo-gu Seoul Metropolitan City, Cheongju-si, and even if no one receives or supplies goods or services, and enters and submits a false list of tax invoices by seller under the Value-Added Tax Act to the Government, no one may submit to the Government.
A. A. Around January 25, 2011, the Defendant filed a final return on the value-added tax for the second period of February 2010 with respect to D, which was located in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, and the Defendant submitted to the public official in charge of the said tax office a false list of tax invoices by customer, stating a total of 396,22,000 won as shown in the attached Table 1, including the false list of tax invoices by customer, even though he/she did not have supplied goods or services equivalent to the above amount, as he/she supplied goods or services to the F operated by E., although he/she did not supply goods or services equivalent to the above amount.
B. On the same day, the Defendant entered the list of total tax invoices by seller as if he was supplied with goods or services equivalent to KRW 168,00,000 from G (representative H) operated by the Defendant, and submitted a false list of total tax invoices by seller to the public officials in charge of the above tax offices, stating the false list of total tax invoices by seller as if he was provided with goods or services equivalent to KRW 320,000 from four companies as shown in the attached list 2 of crime list 2.
[2013 Highest 795]
2. The Defendant’s “J”, “L”, “N”, and “P”, from “B”, and “P”, from “B” and “B”, from “B” and “B”, from “B” and “B”, from “B” to “B”, under the direct jurisdiction of the Mayor/Do Governor of public interest and private interest.