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A defendant shall be punished by imprisonment for six months.
Reasons
Punishment of the crime
The defendant was a person who operated the scrap metal wholesale business chain D in Ansan-si C.
1. Submission of a list of total tax invoices by customer by false entry;
A. On January 23, 2013, when the Defendant reported the value-added tax for the second period of No. 2012 at Pyeongtaek-si, 2012, the Defendant submitted to the Government a list of total tax invoices by sales place, stating as if he/she supplied goods or services in an amount equivalent to 813,409,400 of the supply price, even though he/she did not supply goods or services to the E Co., Ltd., and submitted to the Government a list of total tax invoices by sales place, stating as if he/she supplied goods or services in an aggregate amount of KRW 976,87,00,00, as shown in the List of Crimes (1).
B. On July 24, 2013, the Defendant submitted to the Government a list of the total tax invoices by the seller, stating false facts as to the supply price of goods or services equivalent to KRW 687,221,90, although there was no fact that he/she supplied goods or services to E Company.
2. Submission of a list of total tax invoices by seller by false entry;
A. On January 23, 2013, the Defendant submitted to the Government a list of individual tax invoices by seller, stating false information as to the supply price of goods or services equivalent to KRW 50,915,00, even though there was no fact that the Defendant was supplied with goods or services from Company F, and submitted to the Government the list of individual tax invoices by seller, stating false information as to the supply price of goods or services equivalent to KRW 306,456,80 from five companies, such as the No. 1-5 of the attached crime list (2) No. 5. 1-5.
B. On July 24, 2013, the Defendant entered false facts as if he were supplied goods or services equivalent to KRW 29,642,300, even though he had not received goods or services from F from F in Pyeongtaek Tax Office around July 24, 2013, as well as three companies as listed in [Attachment 6-8] Nos. 6-8 of the List of Offenses.