A Imprisonment with prison labor for six months, Defendant B shall be punished by a fine of 20 million won, respectively.

, however, the defendant.

Basic Facts

Defendant

A is the actual operator of the agricultural partnership B, and the defendant B is the agricultural partnership established for the processing and distribution of agricultural products.

Criminal facts

1. Defendant A

(a) Any person who receives false tax invoices shall not be supplied with goods or services under the Value-Added Tax Act, but shall not be issued with the tax invoices under the provisions of the Value-Added Tax

Nevertheless, the Defendant received, on April 30, 2009, a tax invoice under the Value-Added Tax Act, under the supply of 193,000,000 won of glutinous rice, etc. from F agricultural partnership, even though he did not receive any goods or services from F agricultural partnership offices located in Chungcheongnam-si, Chungcheongnam-si, and received four copies of a false tax invoice via the same method from around that time until December 31, 2010, respectively, in the same manner as indicated in the list of crimes.

(b) No person who submits a false list of total tax invoices by seller shall submit a false list of total tax invoices by seller under the value-added tax.

1) On January 29, 2010, the Defendant: (a) filed a final return of value-added tax on February 2009 at the Chungcheong tax office located in Geum dong-dong-si; (b) prepared and submitted a list of individual tax invoices by purchaser, including KRW 70,00,00, in total, of purchase tax invoices entered in the separate list No. 1 through No. 3, and did not receive any goods or services; (c) on January 26, 2011, the Defendant filed a final return of value-added tax on February 2, 2010 at the Chungcheong tax office located in Geum dong-dong-dong-dong-dong-si, and did not receive any goods or services, including KRW 935,203,00,000, which was falsely prepared as shown in the separate list No. 4 of crimes committed.