조세범처벌법위반
Defendant shall be punished by a fine of KRW 20,000,000.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
The defendant is a person who engages in cargo transport brokerage business under the trade name of E in Seoan-gu, Seoan-gu, Seoan-gu.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without being supplied with goods or services, by entering it falsely.
1. Nevertheless, on July 25, 2009, the Defendant submitted a value-added tax return for the first time in 2009 at the Cheongan-gu, Chungcheongnam-gu, Cheongcheon-gu, Cheongcheon-gu, Cheongcheon-gu, and submitted the supply of goods or services equivalent to KRW 20,350,000 in total on three occasions without being supplied goods or services from F, and submitted a false entry in the list of total tax invoices.
2. Around January 25, 2010, the Defendant received goods or services equivalent to the total value of KRW 33,150,000 from G in five times without being supplied goods or services from G when submitting a charter of value return, and submitted a false entry in the list of the total tax invoice by customer.
3. Around July 25, 2010, the Defendant submitted the said astronomical Tax Office’s submission of the first value added tax return in 2010, and received the supply of goods or services equivalent to KRW 20,000,000 in total from G on six occasions without being supplied with goods or services from G, and entered false information in the list of total tax invoices by list of total suppliers, and submitted the supply price of goods or services equivalent to KRW 10,000,000 in total on six occasions without being supplied with goods or services from H, and entered false information in the list of total tax invoices.
4. On January 25, 201, the Defendant received the supply of goods or services equivalent to KRW 35,690,000 in total supply value on six occasions without being supplied goods or services from G when submitting the said astronomical tax office around January 25, 201, and submitting the 2010 Value-Added Tax Return, which was false on the list of the total tax invoice by customer.