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 a person who actually operated D (representative E) located in Ansan-gu, Ansan-si from May 15, 2005 to July 31, 2010.
No person shall prepare a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, and submit it to the Government.
1. Nevertheless, on July 25, 2009, the Defendant filed a false list of the total tax invoices for purchase, but around July 25, 2009, the Defendant reported the value-added tax base for the first time in January 2009 in the Ansan-dong, Ansan-gu, Ansan-gu, Ansan-gu. The fact was that D had not received goods or services from F, and as such, submitted a false list of the total tax invoices for purchase as if D was supplied with such goods or services.
2. Around July 25, 2009, the Defendant submitted a list of total tax invoices for false sales on the first time, and around July 25, 2009, submitted a false list of total tax invoices to the Ansan Construction Industry Co., Ltd., and the facts were as follows: (a) even though D had not supplied goods or services in the amount of KRW 155,630,00,000 to D; and (b) as if D supplied such goods or services, the Defendant prepared a false list of total tax invoices and submitted it to the Ansan Tax
3. On January 25, 2010, the Defendant submitted a list of total tax invoices for false sales in February 2009: (a) filed a list of total tax invoices for second time on the same day; (b) around February 25, 2009; (c) on fact, D did not have supplied goods or services of KRW 117,360,000 to G Co., Ltd.; and (d) even though D (representative H) supplied goods or services of KRW 141,60,000,000 to D, a false list of total tax invoices was prepared and submitted in the Ansan, as such, as if he supplied such goods or services.
Summary of Evidence
1. Defendant's legal statement;
1. An accusation and a report on investigation into value-added tax;
1. A list of purchase punishment tax invoices (as of January 2009);
1. Each buyer by buyer by buyer: