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1. Defendant A shall be punished by imprisonment with prison labor for six months, by a fine of 5,00,000 won, and by a fine of 10,000,000 won, respectively.
2...
Reasons
Criminal facts
Defendant
B Co., Ltd. (hereinafter referred to as “B”) is a company that engaged in the wholesale and retail business of scrap metal in Daegu Dong-gu, Daegu-gu, and Defendant A is its representative director.
1. Defendant A
(a) Violation of the Punishment of Tax Evaders Act;
(i) No person who submits a false list of total tax invoices by customer shall supply any goods or services, and enter a false list of total tax invoices by customer under the Value-Added Tax Act, and submit it to the Government;
Nevertheless, on July 25, 2011, the Defendant filed the final return of value-added tax for the first year of 201 with the Daegu Tax Office located in 895, Daegu-gu, Daegu-gu, as compensation for state bonds, and submitted to F a false list of the total tax invoices by customer, including the supply price of goods or services equivalent to KRW 201,363,636, and submitted a false list of the total tax invoices by customer, including the supply price of goods or services, from around that time until the final return of value-added tax for the second year of 2012 from that time until January 25, 2012, the Defendant supplied goods or services equivalent to KRW 397,923,777 in the above manner as described in the list of crimes in the list of separate tax invoices.
r. A person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice for the fact that he has supplied the goods or services;
Nevertheless, the Defendant supplied goods of an amount equivalent to KRW 15,622,90 to G, a sales partner of the lower court on June 201, but did not issue a tax invoice under the Value-Added Tax Act.
ar. A person who is obliged to be issued a tax invoice under the Value-Added Tax Act shall be issued a tax invoice on the fact that he is supplied with goods or services;
Nevertheless, the Defendant is supplied with goods equivalent to KRW 1,818,182 from H, a purchaser, during the period from January 2011 to June 2011, under the Value-Added Tax Act.