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Defendant
A Imprisonment with prison labor for eight months, Defendant B shall be punished by a fine of seven thousand won,00,000 won.
except that this shall not apply.
Reasons
Punishment of the crime
Defendant
A was a person who was the representative of corporation B located in Dong-gu, Busan Metropolitan City, and Defendant B was a corporation established for the purpose of public disposal business, etc.
1. Defendant A
(a) A person who is required to receive an invoice of tax in accordance with the F company-related criminal facts value added tax, and a person who is required to submit an invoice of tax by customer to the Government shall not submit an invoice of tax by customer entered in a false manner;
Nevertheless, on April 25, 2012, the Defendant filed a report on the value-added tax for the first time with respect to the said stock company B at the headquarters located at the time of Pakistan on April 25, 2012. In fact, the Defendant submitted to a tax official a list of the purchase accounts for each of the purchase places, stating the false supply price of KRW 317,49,437, as if he/she received goods equivalent to the total supply price of KRW 233,57,760, a sum of the supply price of KRW 317,49,437, as if he/she received goods from the F company despite having received goods equivalent to the supply price of KRW 317,49,437, a sum of the supply price accounts for each of the purchase places, including a sum of KRW 83,941,67, from that time until January 25, 2014, as shown in the list of crimes attached hereto, to the tax official.
(b) A person obligated to receive a tax invoice according to the value-added tax on the facts constituting a crime related to G companies and a person obligated to submit a list of total tax invoices by a purchaser to the Government shall not receive a tax invoice or receive a tax invoice containing false entries.
Nevertheless, on April 26, 2013, the Defendant was issued a tax invoice stating false facts as if he were supplied, even though he had not received goods equivalent to KRW 701,005,00 in total supplied value from G companies.
2. Defendant B Co., Ltd. is with respect to the Defendant’s business at the time and place described in the above paragraph 1, and at the same time, A, the representative of the Defendant, as described in the above paragraph 1.