조세범처벌법위반
Defendant
A A. A. 40 million won, Defendant B. 30 million won, Defendant C.
Punishment of the crime
Defendant
A is the representative director of B and C, and the actual operator of C, and the defendant B and the defendant C are corporations established for the purpose of civil engineering work.
1. Defendant A
A. On January 25, 201, the Defendant, in violation of the Punishment of Tax Evaders Act, filed a final return on the value-added tax base on February 2, 2010 by the Government Tax Office of the Gyeonggi-si, 201, the Defendant submitted a false statement on the list of the total tax invoices by stating that “A Co., Ltd. was supplied with goods or services equivalent to KRW 650,000,000,000,000,000,000 won from the On-site Construction”, although there was no fact that B received goods or services from the on-site Construction.
B. On January 25, 2011, the Defendant, in violation of the Punishment of Tax Evaders Act, submitted a false statement on the list of the total tax invoices by stating that “A was supplied with goods or services equivalent to KRW 300 million from the supply price of goods or services equivalent to KRW 300,000,000, in filing the final return of value-added tax for the second period of 2010 by C at the above Government Tax Office, although C did not have received goods or services from the on-site A.S. Construction.”
2. The defendant B, the representative director of the defendant, was the defendant Eul, and the above Gap, the defendant's executive director of the defendant, had the above 1-A with respect to the defendant's business on January 25, 201
The list of total tax invoices under the Value-Added Tax Act was submitted without being supplied with goods or services, such as the entry in the paragraph.
3. Defendant C, a substantial representative of the Defendant, did not receive goods or services as described in Article 1-B(b) of the Value-Added Tax Act concerning the Defendant’s business from the Government Tax Office on January 25, 201, and did not submit the list of the total tax invoices by customer under the Value-Added Tax Act.