조세범처벌법위반
Defendant shall be punished by a fine of 200 million won.
If the defendant fails to pay the above fine, 50,000 won shall be one day.
Punishment of the crime
The Defendant was a real operator of C, D and E Co., Ltd.
1. No act of submitting to the Government a list of total tax invoices by customer shall be allowed without supplying or being supplied with goods or services to be submitted, by customer and customer under the Value-Added Tax Act, entered falsely in such list;
On January 25, 2012, the Defendant submitted two copies of the total supply price by buyer, stating as if he/she supplied goods or services equivalent to 729,608,000 won, to eight enterprises, including F, etc., in total, on eight occasions, at the Yandong-dong, 550, Chungcheongnam-gu, Chungcheongnam-gu, Cheongcheon-si, and at the same time, submitted two copies of the total supply price by buyer, stating as if he/she supplied goods or services equivalent to 729,608,000 won, as shown in attached Table (1) from that time until July 25, 2012.
2. He/she shall not issue a tax invoice under the Value-Added Tax Act without supplying any goods or services issued falsely;
Nevertheless, from September 17, 2012 to December 31, 2012, the Defendant issued a false tax invoice prepared to supply the total amount of KRW 456,521,455 won to five enterprises, such as H, such as the list of crimes (2) at the E office located in Seo-gu, Seo-gu, Seocheon-gu, Seocheon-gu, Incheon, and to supply goods or services to five enterprises, such as H, on 19 occasions.
Summary of Evidence
1. Defendant's legal statement;
1. Each accusation, a copy of sales tax invoice, and a list of total tax invoices;
1. Application of the Acts and subordinate statutes for investigation reporting;
1. Relevant Articles of the Punishment of Tax Evaders Act, Article 10 (3) 3 and 10 (3) 1 of the Punishment of Tax Evaders Act (including submission of a list of the total tax invoices by false seller), and the selection of fines for the crime;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 70 of the Criminal Act for the Detention of Labor House Head.