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1. Defendant shall be punished by a fine of KRW 3,000,000;
2. Where the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who operated a joint stock company from April 2013 to December 2013 and transferred the said corporation to D on December 2013 while operating the joint stock company.
1. Sale;
A. On July 9, 2013, the Defendant: (a) at the place of business, Mapo-gu, Seoul; (b) at the place of business, the Defendant: (c) the fact did not reach KRW 15,293,000 of the public fund price for the goods supplied by Company C to Bupyeong-gu, Co., Ltd.; (c) provided the same amount; (d) issued the tax invoice by falsely stating the tax invoice from July 9, 2013 to April 10, 2014; and (e) from around January 10, 2014 to April 10, 2014, the Defendant issued a false invoice of KRW 120,36,000 of the supply price for ten times, such as (i) the daily list of crimes in collusion with D).
B. Around April 10, 2014, the Defendant issued three copies of the tax invoice amounting to KRW 10,800,000, in collusion with D around April 10, 2013, including the issuance of tax invoice of KRW 4,150,000 in the supply price, even though the Defendant did not supply goods or services to the industrial company that is the head of C, the Defendant, the Defendant, in collusion with D around April 10, 2013.
2. Purchase;
A. On July 24, 2013, the Defendant filed a final return on value-added tax with the Mapo Tax Office on January 2013, 2013, and submitted to the Government a list of total tax invoices by seller, stating that C had received goods or services from F, even though there was no fact that C had received goods or services from F. As between April 1, 2013 and June 30, 2013, the Defendant submitted to the Government a list of total tax invoices by seller, stating as if C had received goods or services equivalent to KRW 72,405,00 from F.
B. The Defendant: (a) filed a preliminary return of value-added tax on October 25, 2013 with the Mapo Tax Office, Inc. on the second preliminary return of the value-added tax on October 25, 2013; and (b) there was no fact that C received goods or services from F; (c) between July 1, 2013 and December 31, 2013.