조세범처벌법위반
1. Defendant shall be punished by a fine of KRW 8,000,000.
2. Where the defendant does not pay the above fine. < Amended by Presidential Decree No. 16090, Jan. 1
Punishment of the crime
The Defendant is an actual operator of the “D” in Ansan-si, Seosan-si E.
No one shall deliver or receive any tax invoice without supplying goods or services as prescribed by the Value-Added Tax Act, and shall not make false entries in the list of total tax invoices by seller and by seller and submit it to the Government.
1. On or around April 27, 2009, the Defendant violated the Punishment of Tax Evaders Act: (a) filed a preliminary return of value-added tax on the first quarter of January 2009 with the Ansan Tax Office located in Ansan-si, 517, the members of Ansan-si on April 27, 2009; and (b) from March 1, 2009, the fact is the same year.
3. There was no supply of the goods equivalent to KRW 143,296,400 from B during the period until March 31, a list of individual tax invoices by seller stating that D was supplied with the goods of KRW 143,296,400 during the said period, which was falsely entered to the effect that D was supplied with the goods of KRW 143,296,40.
2. On July 20, 2009, the Defendant violated the Punishment of Tax Evaders Act: (a) filed a final return on the amount of value-added tax for the first period of January 2009 at the immediately preceding Ansan Tax Office around July 20, 209; and (b) from around April 1, 2009, the facts were the same year.
6. During the period of up to 30.30, there was no supply of the goods equivalent to KRW 153,563,100 from B during the said period, a list of individual tax invoices by seller, stating to the effect that D was supplied with the goods of KRW 153,563,100 during the said period.
3. Around October 23, 2009, the Defendant violated the Punishment of Tax Evaders Act: (a) filed a preliminary return of value-added tax for the second period of time in the immediately preceding Ansan Tax Office around October 23, 2009; and (b) from around July 1, 2009, the Defendant filed a preliminary return of value-added tax for the second period of time in the same year.
9. There was no supply of the goods equivalent to KRW 471,050,430 from B during the period of up to 30.3, a list of individual tax invoices by seller stating to the effect that D was supplied with the goods of KRW 471,050,430 during the said period.
Summary of Evidence
1. The defendant;