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Defendant
A shall be punished by imprisonment for 5 months, by a fine of 5,00,000 won for each of the corporations A.
However, as to Defendant A, the same shall apply.
Reasons
Punishment of the crime
Defendant
A is the representative director of the second 1309 (main) of the Guro-gu Seoul Metropolitan Government D D Building, who exercises overall control over the affairs such as fund management of the company.
No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and submit to the Government a list of total sales and purchase tax invoices entered in falsity.
1. Defendant A
A. On March 3, 2012, the Defendant received false purchase tax invoices: (a) around the same day; (b) even though there was no fact that the Defendant was supplied goods or services from Ssam Franco Co., Ltd., the Defendant was issued purchase tax invoices equivalent to KRW 50,00,000 from Ssam Flaco; and (c) around that time, from around December 31, 2013 to around December 31, 2013, 22 copies of the purchase tax invoices worth KRW 710,625,238, total sum of 22 times, as shown in Appendix 1, as shown in Appendix 1.
B. On April 25, 2012, the Defendant submitted a false list of total tax invoices by customer to the Government, stating that he/she received goods and services in an aggregate of KRW 135,454,545 won from the supply price in the Guro Tax Office located in Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul, as well as that he/she received the supply of goods and services in an amount of KRW 135,454,545, from Schina Co., Ltd., and falsely submitted a list of total tax invoices by customer entered in the list of crimes from around that time to January 25, 2014.
2. Defendant B (State) issued 22 false purchase tax invoices equivalent to 710,625,238 won in total, as shown in attached Table 1 and 2, with respect to the Defendant’s business as above, Defendant B’s representative (“Defendant B”) entered and submitted to the Government a false list of purchase tax invoices equivalent to KRW 710,625,238 in total of the supply value.
Summary of Evidence
1. The defendant A-.