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A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who has been engaged in the manufacturing business with the trade name “D” in the old and American City C.
1. Around July 20, 2011, the Defendant filed a final return on the value-added tax base for the first year of 201 from the old tax base book located in 174, Dong-si, Dong-si, Gu-si, 174, on July 20, 201, and submitted a false list of total tax invoices by seller to E, stating the false list of total tax invoices by seller as if he/she supplied goods or services equivalent to KRW 155,13,500 to E, and submitted a false list of total tax invoices by seller to the old tax base, notwithstanding the absence of the supply of goods or services from F.
2. Around January 20, 2012, the Defendant filed a final return on the second value-added tax for the year 201 from the above old and previous tax base book on January 20, 2012, and submitted a false list of total tax invoices by seller to the old and previous tax base book, stating in falsity the list of total tax invoices by seller as if he/she supplied goods or services equivalent to KRW 907,480,792 to E, even though he/she did not receive any goods or services from F, and submitted a false list of total tax invoices by seller to the old and previous tax base book.
3. On July 23, 2012, the Defendant filed a final return on the value-added tax base for the first time in 2012 from the above old and previous tax office around July 23, 2012, and submitted a false list of total tax invoices by the seller to the old and previous tax office, as if he/she supplied goods or services equivalent to KRW 540,585,941 to E despite having not supplied goods or services, and notwithstanding the fact that he/she had not been supplied goods or services from F with F, he/she received goods or services equivalent to KRW 548,257,200 from F, as if he/she was supplied with goods or services equivalent to KRW 548,257,50,560 from the J.K., the Defendant was supplied with goods or services equivalent to KRW 257,850,560.