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Defendant
A Imprisonment with labor of one year and six months and fine of two billion won, Defendant B’s imprisonment with labor of one year and six months and fine of one billion won and six billion won, and Defendant B.
Reasons
Punishment of the crime
Defendant A is the representative director of JA corporation located in Gyeonggi-si I, Masan-si.
No person shall be allowed to submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services for profit by entering it falsely.
Nevertheless, in order to distribute precious metals such as non-materials, Defendant A had the intent to make a false entry of the list of total tax invoices by pretending to purchase royalties from the purchaser company and submit them.
1. On July 25, 2012, Defendant A filed a final return on the value-added tax base for the first period of 1, 2012 on the same orchard located in Young-gu, Young-gu, Young-si, Young-gu, 99-1, Defendant A submitted a false total tax invoice stating as if he were supplied goods or services in total amount equivalent to KRW 3.924,050,000, total supply value of tax invoice 1,57,86,000 from K during the first period of 2012, notwithstanding the absence of the supply of goods or services from (ju) K and L companies.
2. On January 25, 2013, Defendant A filed a final return on the value-added tax base for the second period of 2012 with the said orchard, stating that (a) K and M were supplied with goods or services from (b) K and Co., Ltd., on the second period of 2012, Defendant A submitted a false list of total tax invoices of KRW 887,773,724, total of supply values, and KRW 24,884,00,062,846, total supply value of tax invoices from M and M, as if they were supplied with goods or services equivalent to the total supply value of Chapter 24,84,062,846, in total.
As a result, Defendant A submitted a total of KRW 19.7 billion, including the supply value, to submit a total of KRW 53,752,570.
Defendant B had worked as the vice president of N, who is an precious metal exporter, and Defendant C is in J. I in Gyeonggi-do.