조세범처벌법위반
Defendant shall be punished by a fine of 20 million won.
If the defendant does not pay the above fine, KRW 100,000.
Punishment of the crime
The Defendant is the actual operator of G Co., Ltd. located in Dongdaemun-gu Seoul Metropolitan Government.
1. Submission of a sum table of false tax invoices at the time of returns on value-added taxes, January 201;
A. On July 25, 201, the Defendant submitted a list of total tax invoices by customer with false entries, stating that he/she supplied goods or services to H (State) even though he/she did not supply goods or services at the government-affiliated tax office located in the Dong-dong, the Defendant submitted a false list of total tax invoices by customer with false entries, stating that he/she supplied goods equivalent to KRW 105,60,000 to H (State).
B. On July 25, 201, the Defendant submitted a false list of total tax invoices for individual suppliers, stating as if he received goods or services from the point of origin in the S&P, and falsely stating as if he received goods equivalent to KRW 47,800,000 from the point of origin in the S&P, even though he did not receive goods or services at the government-affiliated tax office located in the Dong-dong, the Defendant submitted a false list of total tax invoices for individual suppliers.
2. Submission of a sum table of false tax invoices at the time of return of value-added tax at the second time, 201;
A. On January 25, 2012, the Defendant submitted a list of total tax invoices by customer with false entries, stating that he/she supplied goods or services to H (State) even though he/she did not supply goods or services at the government-affiliated tax office located in the Dong-dong Government-si on February 2011, 201, and submitted a false list of total tax invoices by customer with false entries, stating that he/she supplied goods equivalent to 360,680,000 won.
B. On January 25, 2012, the Defendant submitted a list of total tax invoices for individual suppliers by false entry entered items, stating that even if he did not receive the goods or services, at the government-affiliated tax office located in the Government-dong located in the Government-dong on February 2011, the Defendant entered the list as if he had received the goods or services from the point of origin (ju) S&P’s 289,563,000 won from the point of origin (ju), and 50,210,000 won from the T. S. S. S. S. T.’s supply of the goods.