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A defendant shall be punished by imprisonment for a year and a fine of KRW 450,000,00.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who operated D Co., Ltd. established for the purpose of wholesale business of medicines in Gangdong-gu Seoul Metropolitan Government (hereinafter referred to as “D”).
The Defendant issued or issued an invoice for processed sales and purchase tax without supplying or receiving goods or services for profit-making purposes as follows, and submitted to the Government a false list of total tax invoices by seller.
1. On February 29, 2012, the Defendant issued a tax invoice of KRW 4,902,412 as shown in the attached Table 1 (Sales) from that time until September 29, 2014, the Defendant issued 16 copies of the total supply price of KRW 825,123,049, as shown in the attached Table 1 (Sales) even though the Defendant did not supply the goods or services to a n&C farm (hereinafter “n&C farm”).
2. On May 3, 2012, the Defendant was issued 37 copies of the processed tax invoice of KRW 2,404,145,612, as indicated in the attached Table 2 (purchase) from that time until December 31, 2014, including the receipt of one copy of the processed tax invoice of KRW 27,272,727 of the supply price, even though the Defendant had not received the goods or services from the D office in spite of the fact that he had received the goods or services from the C&C.
3. On April 25, 2014, the Defendant entered a false list of total tax invoices by seller: (a) the Defendant filed a report on value added tax base for D at the Gangseo-dong tax office located in 1139, as Gangdong-gu Seoul Metropolitan Government, in 2014, and submitted a false list of total tax invoices by seller as if he received goods or services equivalent to KRW 375,89,99,98 from E (F) in spite of the fact that he received no supply of goods or services from E (F) and submitted a false list of total tax invoices by seller from around October 25, 2014; and (b) the Defendant submitted the list of total tax invoices by seller until October 25, 2014 from that time.