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Defendant
A shall be punished by fine for negligence of KRW 20,000,000, and by fine of KRW 10,000,000, respectively.
Defendant
A.
Reasons
Punishment of the crime
1. From February 2014, Defendant A acquired and operated a stock company No. 216, which had a place of business from around February 2, 2014, the address of Defendant A was changed to Dong-gu, Gwangju. On October 30, 2014, Defendant A closed his/her business around April 2015 and had no certain occupation.
A. On March 3, 2014, at a company B office located in Gwangju-gu, Seo-gu, Gwangju-gu, by using home stack, which is a wrap for tax return, supplied steel materials such as HD10 equivalent to the supply price of B to F.
A copy of an electronic tax invoice with the content of “an electronic tax invoice” was issued.
However, the defendant paid 10 percent of the supply price of the tax invoice to the other party, and the other party did not receive the purchase tax deduction at the time of the return of the value added tax, and did not supply the goods or services.
In addition, from that time until December 31, 2014, a tax invoice equivalent to KRW 1,515,96,850 was issued or issued in total over 25 times, as shown in the list of crimes in the attached Table.
Accordingly, the Defendant did not supply goods or services, or issued or received a tax invoice under the Value-Added Tax Act without being supplied.
B. On April 24, 2014, at the same place as the above paragraph (a) of this Article, B supplied services equivalent to KRW 5,000,000 from G using the home home room, the container for tax return.
“A list of total tax invoices by seller” was prepared and submitted to the first (preliminary return) return of the year 2014, along with the list of total tax invoices by seller.
However, there was no fact that B had received goods or services from G.
Accordingly, the Defendant submitted a false list of total tax invoices under the Value-Added Tax Act to the government without being supplied with goods or services.
(c)
July 25, 2014, at the same place as the above paragraph (a),