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A defendant shall be punished by imprisonment with prison labor for up to six months.
Reasons
Punishment of the crime
The Defendant is the representative of the “C”, who is a gold-type manufacturer in Si interesting City B.
No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service.
Nevertheless, on January 25, 2012, the Defendant submitted a list of total tax invoices by customer, stating that there was no supply of goods or services equivalent to KRW 130,000,000,000, in the Silsi-dong-dong-si (State) and that there was no supply of each of the goods or services equivalent to KRW 170,000,000 to the Silsi-dong-dong-si (State), and the Defendant submitted a list of total tax invoices by customer, stating that there was a false transaction. The Defendant submitted the list of total tax invoices by customer, stating that there was a false transaction, even though there was no supply of goods or services equivalent to KRW 300,00,000 from D.
From that time to July 25, 2013, the Defendant submitted a list of total tax invoices by seller and by seller, stating that there was a transaction equivalent to KRW 2,622,80,000 on four occasions in total, as shown in the list of crimes, as shown in the attached list of crimes, without supplying or receiving goods or services between that time.
Summary of Evidence
1. Statement of the protocol concerning the interrogation of the accused by the prosecution;
1. Application of each statute stated in a written accusation, a list of tax invoices, a completion report on value-added tax investigations, and a supplementary report on trade order investigations;
1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;
1. Article 37 (former part of Article 37, Article 38 (1) 2, and Article 50 of the Act on the Aggravation of Concurrent Crimes provides for the issuance of false tax invoices within the scope of the punishment recommended for the reasons of sentencing, and Article 50.