조세범처벌법위반
Defendant shall be punished by a fine of KRW 5,000,000.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
The defendant is C representative director of a corporation.
1. On July 25, 2008, the Defendant submitted a list of total tax invoices by false seller, stating in falsity that he/she supplied goods or services equivalent to KRW 194,50,000 on the quarter of 2/4, 2008, notwithstanding the fact that he/she supplied goods or services to D. However, the Defendant submitted a false list of total tax invoices by customer as if he/she supplied goods or services equivalent to KRW 194,50,000 on the quarter of 2/4, 2008.
2. Submission of a list of total tax invoices by false seller;
A. On July 25, 2008, the Defendant submitted a list of individual tax invoices by seller, stating in falsity, as if he was supplied goods or services equivalent to KRW 189,50,000 from the above E in the quarter of February 4, 2008, although he did not receive any goods or services from E from the said corporation, the Defendant submitted a list of individual tax invoices by seller.
B. On January 25, 2009, the Defendant submitted a list of individual tax invoices by seller, stating in the quarter of April 4, 2008, as if he was supplied goods or services equivalent to KRW 99,50,000 from the F of the Dispute Resolution to the Bank of Korea, although he did not receive goods or services from the F of the said Bank of Korea.
Summary of Evidence
1. A defendant's partial statement (a statement to the effect that the submission of a list of total tax invoices itself is recognized);
1. The testimony that D’s legal testimony H puts E and C at all stages in the process of delivering the goods purchased from the witness G to J, and E plays the role of immediately executing the funds to E, and that C is in charge of transportation of the goods, the statement that C knows from I that the goods are delivered to J immediately from I, the transport service or the sales price is not immediately exposed, and the F wishes that C would issue a tax invoice for an intermediate distribution company structure without a separate tax invoice in finance, in the case of F.