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Defendant
A Imprisonment with labor for one year, fines of KRW 15,00,000, and fines of KRW 35,000 shall be imposed on Defendant D Co., Ltd.
Reasons
Punishment of the crime
【Defendant A, on October 26, 2017, was sentenced to a suspended sentence of two years on October 10 in the Busan District Court for the crime of forging private documents, etc., and the said judgment became final and conclusive on November 3, 2017.
【Criminal Facts】
1. Defendant A’s violation of the Punishment of Tax Evaders Act related to the Punishment of Tax Evaders Act was committed in Kimhae-si, by issuing a false purchase tax invoice and receiving a false tax return, thereby having the Defendant deducted the value-added tax.
On October 31, 2013, the Defendant entered false tax invoices and submitted a false list of total tax invoices by seller, and the Defendant submitted a false list of total tax invoices by seller at the office of the said stock company B, while the fact did not receive goods or services from “F,” as if he were supplied goods or services equivalent to KRW 140,000,000 from “F,” and submitted a false list of total tax invoices by seller for five times from around that time to December 10, 2013, as shown in the separate list of crimes (1) in attached Table (1), including that he was issued a tax invoice as if he was supplied with goods or services equivalent to KRW 140,00,000 from “F,” and around January 25, 2014, submitted a false list of total tax invoices by seller as if he was provided with goods or services equivalent to KRW 360,00,000 from “F,” during the pertinent period.
B. On January 28, 2014, when the Defendant filed a false tax invoice as described in paragraph (a) of Article 1, the Defendant: (a) submitted a list of total tax invoices by individual suppliers on the basis of the filing of the return of value-added tax; and (b) did not pay KRW 66,00,000,000 for the second term portion of value-added tax on the basis of the filing of the false list of total tax invoices by individual suppliers; and (c) on March 31, 2014, when filing a corporate tax return with the Kim Sea Office on March 31, 2014, including the supply value of goods or services entered in a false statement in the calculation of deductible expenses; and (d) did not pay KRW 65,231,621, as listed in the list of crimes (2).