조세범처벌법위반등
A defendant shall be punished by imprisonment for one year and a fine of 500,000,000 won.
When the defendant does not pay the above fine.
Punishment of the crime
[Criminal Records] On April 20, 2016, the Defendant was sentenced to a suspended sentence of two years for six months of imprisonment due to a violation of road traffic law in the Daegu District Court Kimcheon, and the said judgment became final and conclusive on the 28th of the same month.
[2] The Defendant established and operated a “E” for the purpose of wholesale business of electronic equipment from August 25, 2010 to August 8, 2014.
1. Violation of the Punishment of Tax Evaders Act;
(a) No person obligated to prepare and issue a tax invoice pursuant to the added-value tax law that issues false tax invoice shall enter false tax invoice and issue it;
Nevertheless, on July 25, 2013, the Defendant issued a tax invoice stating false amount of KRW 29,090,90,90,000 as if he were to supply goods or services equivalent to KRW 35,00,00,000 from the time of the crime committed in the attached Table 1, to December 17, 2012, 974,546 in total six times, including the amount of KRW 112,974,546 in total, and the amount of KRW 168,90,000,00 in total supplied goods or services to the above company, even though the Defendant ordered the supply of goods equivalent to KRW 5,90,90 in F, and issued a false invoice as if he had supplied goods or services equivalent to KRW 35,00,00 in total.
(b) No person, who is obligated to submit to the Government a sum table of accounts of individual tax by customer pursuant to the added-value-added Tax Act for submission of a sum table of accounts of individual tax by customer by customer, shall submit to the Government a sum table of accounts of individual tax by customer by false entry;
Nevertheless, the Defendant supplied goods worth KRW 5,909,000 in total to F during the period from July 1, 2013 to December 31 of the same year, even though he/she offered goods equivalent to KRW 5,909,091 to F, at the Gu-U.S. tax office located in 179 as of January 24, 2014 for the export of the Gu-U.S. Si around the same date, or goods worth KRW 35,00,000 in total supplied to the said company.