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Defendant
A Imprisonment with prison labor and fines of KRW 50,000,000, and Defendant B shall be punished by fines of KRW 70,000,000, respectively.
Reasons
Punishment of the crime
[Defendant A] The Defendant is an individual entrepreneur with the trade name of “F” and a person who engages in clothes sales business as a mutual entity of “F” and “B”.
1. No person who is required to receive tax invoices pursuant to the Value-Added Tax-Added Tax-Related Act and a person who is obligated to submit a list of total tax invoices by purchaser to the Government shall be allowed to receive tax invoices or receive tax invoices containing false matters in collusion with each other;
A. Nevertheless, while operating the aforesaid “F,” the Defendant was supplied with KRW 11,221,093 goods from G from July 1, 2012 to June 30, 2014, and the tax invoice was not issued, and the Defendant was supplied with goods equivalent to KRW 1,056,021,227 from 74 companies as shown in Appendix I, as shown in Appendix I.
B. Nevertheless, the Defendant was supplied with goods of KRW 80,910,724 from July 1, 2012 to December 31, 2014 while operating the said “B” and was supplied with goods of KRW 80,910,724 from G during the period from July 1, 2012 to December 31, 2014, and was not issued with a tax invoice, as shown in Appendix II, and was supplied with goods of KRW 5,145,613,763 from a total of 85 companies as shown in Appendix II.
2. On January 25, 2013, the Defendant evaded the value added tax of KRW 764,142,065 in total five times until the time when filing a return of value added in the second half year of 2012 by omitting the sales amount of KRW 224,537,30 by issuing a tax invoice, using a borrowed account, etc., and evading the value added tax of KRW 22,453,730 by omitting the sales amount of KRW 22,453,730 through the issuance of a tax invoice and the use of a borrowed account.
As a result, the Defendant evaded taxes of KRW 764,142,065 by fraud or other illegal acts.
[Defendant B] The defendant is the representative director of the defendant at the same time and place as stated in paragraphs (b) and (2).