특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for one year and a fine of 320,000,000 won.
When the defendant does not pay the above fine.
Punishment of the crime
The Defendant is a person who had a representative director of D Co., Ltd. (hereinafter “D”) from January 2001 to December 31, 2013 (hereinafter “D”, and from the second entry to the second entry in all Co., Ltd.).
1. In submitting a false list of total tax invoices by customer on July 25, 2009, the Defendant submitted a list of total tax invoices by customer for the final return of value-added tax on Gangnam-gu Seoul Gangnam Tax Office, Gangnam-gu, Seoul. The fact is that D had not received goods or services equivalent to KRW 20,000,000 from the supply price from the entertainment for the period from April 1, 2009 to June 30, 2009, while D had not received goods or services equivalent to the supply price of KRW 20,00,000 from the entertainment for the period from April 1, 2009 to June 30, 2009, the Defendant submitted a false list of total tax invoices by customer as if such transactions were conducted, and from around that time to July 25, 2012, the list of total tax invoices by customer is [1 5 th
9. Of 30. 30., “E” is obvious that it is a clerical error, and therefore, 1/3 of the sequences (period: April 1, 2009).
6. 30.30.) In making a final return of value-added tax and final return 13 times in total, the sum of the supply values from each customer was supplied by the said tax office as if such transaction had been entered falsely and submitted to the said tax office, although there was no supply of goods or services equivalent to the sum of the supply values of KRW 1,760,020,000.
2. The Defendant submitted a false list of the total tax invoice by buyer on July 25, 2009, when submitting the list of the total tax invoice by buyer for the final return of D’s value-added tax from April 1, 2009 to June 30, 2009, although D supplied goods or services equivalent to KRW 50,000 of the supply price to F during the period from April 1, 2009 to June 30, the Defendant submitted a false list of the total tax invoice by buyer as if it was actually such transaction. From around that time to July 25, 2012, 2.