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Defendant 3. The crime of violation of the Punishment of Tax Offenses Act of 2015 Maz. 3853 Maz. and the List of Crimes of 2015 Maz. 4591 Maz.
Reasons
Punishment of the crime
On October 10, 2012, the Defendant was sentenced to imprisonment with prison labor for one year at the Seoul Eastern District Court on October 10, 2012, and the judgment became final and conclusive on the 18th day of the same month, and operated the company "E" in Songpa-gu Seoul Metropolitan Government D.
1. On or around December 31, 2011, the Defendant issued 16 copies of the tax account statement equivalent to KRW 50,000,000 for supply price to F, although the Defendant did not supply goods or services to customers, such as F, and issued 16 copies of the tax account statement equivalent to KRW 50,000 for supply price to F, and issued 16 copies of the tax account statement equivalent to KRW 965,764,546 for the total supply price, without being supplied or being supplied with goods or services, such as F.
2. On January 15, 2012, the Defendant issued 25 copies of the tax invoice amounting to KRW 5,000,000 in supply price to F, despite the fact that the Defendant had not supplied goods or services to customers, such as F, and issued 25 copies of the tax invoice amounting to KRW 421,59,273 in total, without supplying goods or services, as shown in the table of attached crimes (2).
3. On June 1, 2012, the Defendant filed a false report on the determination of value added tax at a tax office located in Songpa-gu Seoul, Songpa-gu, and submitted a false report on the aggregate of KRW 15,000,000 for each seller’s total tax invoice and the supply price of KRW 260,454,546, as if he/she were to supply goods or services to F, etc., despite the fact that he/she did not have supplied goods or services to F, etc. or received goods or services from G, the Defendant submitted a false report on the determination of value added tax at the tax office in Songpa-gu, Songpa-gu, Seoul, to an employee with whom the name of the said tax office is unknown.
4. On June 1, 2012, the Defendant reported the revision of the value-added tax at the tax office that sent the above case around June 1, 201, and at the second time in 2011, as stated in paragraph 1.