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Defendant shall be punished by a fine of KRW 4,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant is a person who has engaged in a clothing manufacturing business under the trade name “C” on the 3rd floor in Mapo-gu Seoul, and no person may submit to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act;
A. On July 25, 2008, the facts revealed that there was no supply of goods or services from “D” during the first period of January 1, 2008 (from January 1, 2008 to June 30, 2008), and submitted a false list of the total tax invoices by seller as if they were supplied with goods or services equivalent to KRW 20,269,000 in total of the supply values, and then submit a false list of the total tax invoices by seller;
B. On January 25, 2009, the facts revealed that there was no supply of goods or services from “E”, “F”, or “G” during the two period of July 1, 2008 (from July 1, 2008 to December 31, 2008), and submitted a false list of individual suppliers’ tax invoices as if they were supplied with goods or services equivalent to KRW 242,525,000 in total of supply values from the above enterprises.
Summary of Evidence
1. Defendant's legal statement;
1. A protocol concerning the suspect examination of the accused;
1. Each written accusation of the head of the Mapo Tax Office;
1. Data on transactions in the F, E, and G;
1. Data on transactions in D;
1. A list of total tax invoices by seller (1 January 2008);
1. Application of Acts and subordinate statutes on the list of total tax invoices by seller (2th 2008);
1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010);
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;