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A defendant shall be punished by imprisonment for one year and a fine of 10,000,000 won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
[2013 Highest 3086]
1. On July 25, 2010, the Defendant submitted a false list of total tax invoices on three occasions, including the false statement of transaction in the list of total amount of KRW 165,018,650 on three occasions, as shown in the attached list I, even though D in Kimcheon-si, Kimcheon-si was not supplied with goods or services in spite of the fact that D had not been supplied with goods or services, the Defendant submitted a false list of total tax invoices on three occasions, including the false statement of transaction in the list of total amount of KRW 165,018,650 in the same way as shown in the attached list I.
2. On July 25, 2010, the Defendant submitted a false list of total tax invoices with the false statement of total amount of KRW 6,321,768,030 on four occasions, as shown in Appendix II, as if D supplied goods equivalent to KRW 616,247,00 to F, even though D did not supply goods or services, at the time of filing a return of value-added tax for the first period of 1, 2010 in Kimcheon-General, the Defendant submitted a false list of total tax invoices with the false statement of total amount of KRW 6,321,768,030 in the same way as shown in Appendix II.
3. On January 31, 2011, the Defendant issued false sales tax invoices at D offices, including issuance of sales tax invoices in an amount equivalent to KRW 197,559,90,00 in total, on four occasions as shown in the attached Table III, from the time on January 28, 2011, as if he/she supplied goods equivalent to KRW 197,559,90 to Korea Light Resources Co., Ltd. even though he/she did not supply goods or services, and issued false sales tax invoices in an amount equivalent to KRW 249,518,00 in total in the same manner as shown in the attached Table III.
[2013 Highest 5984] The Defendant, at the D office around January 31, 2012, goods worth KRW 453,636,364 on the case of the Co., Ltd., irrespective of the fact that goods or services were supplied.