조세범처벌법위반
Defendant shall be punished by a fine of KRW 10,000,000.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
The Defendant is a person who engages in a used vehicle export business under the trade name of “B.”
1. On August 25, 2010, the Defendant submitted a list of total tax invoices stating as if B received goods or services from Taeyang, Inc., Ltd., and submitted a false list of total tax invoices by stating as if B received goods of KRW 26,181,818 from Taeyang, Inc., even though there was no fact that B received goods or services from Taeyang, Inc., upon filing a return of early refund of value-added tax in July 2010.
2. On September 25, 2010, the Defendant submitted a list of total tax invoices stating that B was supplied with goods or services from Taeyang, Inc., Ltd., in spite of the absence of the fact that he was supplied with goods or services from Taeyang, Inc., by filing a return of early refund of value-added tax in August 2010.
3. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax on the Incheon Tax Office in 2010; and (b) filed a false list of total tax invoices stating as if B received the goods or services from the Taeyang, Inc., Ltd., without being supplied with the goods or services; (c) on October 25, 2010, the Defendant submitted a false list of total tax invoices.
4. On November 25, 2010, the Defendant submitted a list of total tax invoices stating that B was supplied with goods or services from Taeyang, Inc. in the Incheon Tax Office, and filed a return on the refund of value-added tax early October 2010, without being supplied with goods or services from Taeyang, the Defendant submitted a false list of total tax invoices stating that B was supplied with goods of KRW 30,909,09,090 from Taeyangyang, Inc.
5. On December 25, 2010, the Defendant: (a) filed a return of early refund of value-added tax in the Incheon Tax Office on November 2010; and (b) filed a return of early refund of value-added tax on November 2010; and (c) did not have received goods or services from the Taeyang, Inc., Ltd.; (b) entered false information as if B received goods or services from Taeyang, Inc. from Taeyang, Inc.