조세범처벌법위반
Defendant shall be punished by a fine of KRW 10 million.
If the defendant does not pay the above fine, KRW 100,000.
Punishment of the crime
The defendant is a person who has worked as the representative of the State C (owner) established for the purpose of manufacturing equipment and industrial machinery, which is returned to the State B in Gyeongbuk-si, Chungcheongnam-si.
No person shall submit to the Government the list of total tax invoices by customer without supplying or being supplied with the goods or services under the Value-Added Tax Act, entered falsely the list of total tax invoices by customer.
Nevertheless,
1. On January 25, 201, the Defendant: (a) submitted to the D Company (E) an amount equivalent to KRW 20 million; (b) KRW 80,000; (c) KRW 80,000; (d) KRW 23,00,000; and (e) the amount equivalent to KRW 23,00,00,00 to Three-In-Stex (State) (State) (State) (State-Stex (State-Stex (State) (State-Stex (State-45144); and (d) the amount equivalent to KRW 23,00,00,000; and (e) the amount equivalent to KRW 50,00,000; and (e) the supply value or services supplied to B-Stex (State-81-4516, Dec. 31, 200; and (e) provided goods or services equivalent to KRW 50,000;
2. Around April 25, 2011, in filing a return on the confirmation of value-added tax for the first period of January 1, 2011 (from January 1, 2011 to March 31, 2011), the total value-added tax invoice is falsely entered and submitted as if the goods or services equivalent to KRW 47,300,000 in total were supplied, although there was no fact that the goods or services equivalent to KRW 47,30,000 were supplied, in spite of the fact that the goods or services equivalent to the total value of KRW 47,30,000 are supplied;
3. On July 25, 2011, when filing a return on the confirmation of value-added tax for the first period of 1, 2011 (from April 1, 2011 to June 30, 201) of C (the transaction period) from April 1, 2011 to June 30, 201, the tax invoice was falsely entered and submitted as if the goods or services equivalent to KRW 17,00,000 in total were supplied, although there was no fact that the goods or services equivalent to KRW 17,00,000 were supplied.
Summary of Evidence
1. Defendant's legal statement;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Criminal facts;