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Defendant
A Imprisonment for 6 months, Defendant B shall be punished by a fine of 5,000,000 won.
However, Defendant A.
Reasons
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established for the purpose of manufacturing organic solvents and wholesale and retail business, and the defendant A is a real operator of the corporation B.
1. Defendant A
A. On April 22, 2011, the Defendant: (a) on April 22, 2011, a sum table of the tax invoices by customer; (b) on April 22, 2011, the Defendant filed a preliminary return on the value-added tax for January 2, 201 with respect to Company B, a corporation at the same tax office on July 25, 2011; and (c) filed a final return on the value-added tax for January 25, 201 with respect to Company B at the same tax office on the same tax office on July 25, 2011; (d) even though there was no fact that he supplied goods or services equivalent to KRW 57,212,000 to Daesung Engineering, the Defendant entered a sum table of the tax invoices by customer; and (d) entered the sum table of the tax invoices by customer and submitted the aggregate of the total value-added tax invoices to the public official in charge of the supply of goods or services without taxes as shown in the attached crime list.
2) On October 20, 2011, the Defendant filed a preliminary return on the value-added tax for February 2, 2011 with respect to Company B, a corporation with the same tax office located in Seosan-dong, Seosan-si. On January 27, 2012, the Defendant filed a final return on the value-added tax for February 2, 201 with respect to Company B. The Defendant filed a final return on the value-added tax for the same tax office with the same tax office on January 27, 2012. The facts are as follows: (a) although the Defendant supplied goods or services equivalent to KRW 2,718,00,000 for each sales office did not provide the same amount of goods or services, the Defendant entered a false list on the list of tax invoices for each sales office as if he were to supply goods or services in the same amount; and (b) did not supply goods or services as written in the list of crimes in the attached Form.