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A defendant shall be punished by imprisonment with prison labor for not more than ten months and a fine not exceeding thirty million won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
On December 4, 2013, the Defendant issued a summary order of five million won or more as a crime of violating the Punishment of Tax Evaders Act at the Busan District Court.
The Defendant, together with C and D, is a person who operated the wholesale and retail business of frozen fishery products with the trade name “F” from January 2012 to Busan E.
A list of total tax invoices by seller and seller shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act, stating in falsity the list.
1. Around January 27, 2012, the Defendant filed a return of value-added tax on the second half of 2011 from the Dong Tax Office located in the Busan East-gu, Busan-gu, which entered the supply price of G in the list of total tax invoices by customer as if he supplied goods, etc. equivalent to KRW 98,589,90,00 in supply price to G, and submitted a false entry of an amount equivalent to KRW 123,335,00 in supply price by customer, including a false entry of an amount equivalent to KRW 24,746,00 in supply price as if he supplied goods, etc. equivalent to KRW 24,746,00, to LAS.
2. A list of total tax invoices by seller:
A. In February 2011, the Defendant entered the list of total tax invoices by seller in a false manner and submitted it to the employees under the name of the Defendant on the same date and place as the above paragraph (1), and as if he received supply amount equivalent to KRW 136,810,000 from H by the same method.
B. Around July 25, 2012, the Defendant issued a false list of total tax invoices by seller and submitted it to employees in terms of name, as if the Defendant received supply amounting to KRW 73,824,00 from the said H in the same manner at the same place as the above paragraph (1) at the same time.
Summary of Evidence
1. Defendant's legal statement;
1. Each prosecutor's statement concerning D and C;
1. A written accusation and a report on the closure of investigation;
1. Application of the Acts and subordinate statutes concerning the issuance of tax invoices;