조세범처벌법위반
Defendant shall be punished by a fine of KRW 3,500,000.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
The Defendant run the home distribution business with the trade name “D” on the 3rd floor of Gangdong-gu Seoul Metropolitan Government C building.
1. On April 24, 2009, the Defendant filed a preliminary return of the value-added tax for the first period of January 2009 with the Gangnam-gu Seoul Metropolitan Government Jung-dong, and submitted the list of the total tax invoice by buyer. The Defendant, while submitting the preliminary return of the value-added tax for the first period of time in Songpa-gu, Songpa-gu, Seoul, submitted the aforementioned list by falsely entering the above details in the list, even though he did not supply goods or services equivalent to KRW 3,583,
Accordingly, the defendant entered false statements in the list of total tax invoice under the Value-Added Tax Act and submitted it to the government.
2. On April 24, 2009, the Defendant submitted a preliminary return of the value-added tax for the first period of January 2009 to the Gangseo-dong, Songpa-gu, Seoul, by filing a list of total tax invoices. The Defendant entered the said details in the list of total tax invoices, although he did not have received goods or services equivalent to KRW 26,030,919 from the Samsung HH’s workplace during the said period.
Accordingly, the defendant entered the list of total tax invoices under the Value-Added Tax Act and submitted it to the government.
3. On July 27, 2009, the Defendant filed a final return on the value-added tax return for the first period of January 2009 with the Gangnam-gu Seoul Metropolitan Government Jung-dong, and submitted the final return on the total tax invoice by buyer. The Defendant, during the above period, submitted the aforementioned details by making a false entry on the above list, even though he did not supply goods or services equivalent to KRW 4,679,818 won at the Samsung HHH’s industrial complex, E company’s amounting to KRW 37,195,973 won, and the Plaintiff’s interest in the dispute settlement, E company’s investment, E company’s amounting to KRW 31,822
Accordingly, the defendant entered false statements in the list of total tax invoice under the Value-Added Tax Act and submitted it to the government.
4. On July 27, 2009, the Defendant was in the Gangwon-do, Songpa-gu, Seoul, for the first time in January 2009.