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1. The defendant shall be punished by imprisonment for not more than two years and by a fine not exceeding 4,90,000; and
2. The above fine shall not be paid by the defendant.
Reasons
Punishment of the crime
The Defendant had worked in F, Inc., the E operation from around the summer in 201, and had borrowed the name of business registration from E in order to start one more business from November 201, and received a proposal to change related business affairs.
Thus, E has reported the actual business affairs to open a wide-scale coal company, such as the selection of the location of the place of business, the preparation of facilities, and the preparation of capital, and the defendant registered his/her business with the trade name "G" in the name of the defendant on January 5, 2012.
After that, the Defendant, while conducting business such as issuance of measurement certificates, preparation of tax invoices, taking pictures of cargo vehicles, etc. in order to pretend actual transactions according to E’s instructions at G places of business, was able to immediately withdraw the closed interest amount transferred to the Defendant’s account in cash and bring it out to E, and if the National Tax Service or investigation agency conducted an investigation at the National Tax Service or investigation agency in the future, he/she was in charge of the so-called “the actual business owner of G instead of E”, and E was in charge of operating G by preparing false documents and money laundering through the Defendant for a short period of time, without paying value-added tax.
No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services by entering it falsely.
The Defendant, along with E, filed a value-added tax return on G from January 5, 2012 to May 2012 at G office around July 24, 2012, even though G did not supply pulmonary mercties to Sungwon, etc., the Defendant would be deemed to have supplied supply value equivalent to KRW 31,818,309,750 to Sungwon, Co., Ltd. at the National Tax Service’s website in July 24, 2012.