조세범처벌법위반
Defendant shall be punished by a fine of KRW 7,000,000.
If the defendant does not pay the above fine, 50,000 won.
Punishment of the crime
The Defendant is the operator of the “C” in Si interesting City B.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.
1. On April 24, 2009, the Defendant submitted a list of total tax invoices by customer, which was falsely entered by “C” to “D” and “C” to “D supply price of KRW 6,173,221, as well as a list of total tax invoices by customer, which was falsely entered by January 25, 2012, including a list of total tax invoices by customer, which was written by false means until January 25, 2012, including a list of total tax invoices by customer, 474,558,816.
2. Around July 25, 2008, the Defendant submitted a list of total tax invoices by seller by seller, which was falsely entered as follows: (a) around July 25, 2008, stating that “C” purchased an amount equivalent to KRW 56,673,728 of supply price from Puuan Co., Ltd. from Puuan Co., Ltd.; and (b) submitted a list of total tax invoices by seller by seller by seller by seller by July 25, 201, and submitted KRW 648,859,967, which was falsely entered as the list of total tax invoices by seller by seller by seller by seller by July 25, 201.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. A list of total tax invoices by customer, a list of total tax invoices by seller, and electronic tax invoices;
1. Application of Acts and subordinate statutes to report investigation results;
1. Article 11-2(4)3 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010); Article 10(3)3 of the Punishment of Tax Evaders Act; and selection of fines
1. The former part of Article 37 of the Criminal Act, Articles 38 (1) 2 and 50 of the same Act to increase concurrent crimes;
1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;