조세범처벌법위반
Defendant shall be punished by a fine of KRW 30 million.
If the defendant does not pay the above fine, 50,000 won.
Punishment of the crime
The Defendant is a person who registered his business (D) with the trade name “C” in the Dong-gu Incheon Metropolitan City, and is engaged in the distribution business. 1. The Defendant who falsely submitted a list of total tax invoices on January 25, 2008, from the Incheon Tax Office located in Chang-dong, Chang-dong, Incheon Metropolitan City around January 25, 2008, and from the report of the confirmation of value-added tax in 2007, the Defendant reported the confirmation of value-added tax in 2007, without having received any goods or services.
[2] The Defendant submitted a false list of total tax invoices as if he were supplied with goods or services equivalent to KRW 6,18,580,000 from the tax invoice. The Defendant, along with this, submitted a false list of total tax invoices on seven occasions, as shown in the list of crimes in the attached Table 1. On January 25, 2008, the Defendant submitted a false list of total tax invoices on seven occasions. On January 25, 2008, the Defendant submitted a false list of total tax invoices on the following: (a) in the above Incheon Tax Office; (b) in filing a return of confirmation of value-added tax for two years in 2007; and (c) in fact, without having supplied goods or services to the main floor industry, submitted a false list of total tax invoices (
In addition, the Defendant submitted a false list of total tax invoice by buyer at least seven times, such as the list in the attached list 2.
Summary of Evidence
1. Defendant's legal statement;
1. Application of Acts and subordinate statutes to an accusation and a report on the completion of investigations related to trade order;
1. Each of the relevant provisions of the Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010; hereinafter the same shall apply) Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) (the submission of the falsified total tax invoice by customer listed in each of the No. 1 through No. 4 in attached Table 2) concerning the crime, and Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of each false total tax invoice by customer listed in each of
1.Article 40, Section 40, of the Criminal Code of Trade and Trade.