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Defendant shall be punished by a fine of KRW 15,000,000.
If the defendant does not pay the above fine, 100,000 won shall be one day.
Reasons
Criminal facts
Some of the facts charged were corrected.
From September 27, 2011 to December 31, 2015, the Defendant engaged in solar energy installation business, etc. in Yangsan City, “C” to “D”. From March 27, 2007 to September 2014, the Defendant operated the E-Tax Accounting Office in Busan Shipping Daegu (FF) from March 2007 to September 3305.
1. On October 25, 2012, the Defendant, in collusion with E, filed a preliminary return of value added tax on D Co., Ltd. at the 1636 Geum-gu Central District Tax Office of Busan, on October 25, 2012, the Defendant submitted to E a false statement on the aggregate of 330,000,000 won for supply of resident registration numbers issued to the aggregate table of tax invoices for individual suppliers, although the Defendant had access to the home website and received goods or services worth KRW 330,00,000 from D to the maximum extent possible.
2. On October 25, 2013, the Defendant, in collusion with E, filed a preliminary return of value-added tax on D Co., Ltd. at the said gold-fixing tax office on the second time in 2013, and filed a false entry of KRW 50,000,000 on a list of tax invoices issued by individual suppliers, even though the Defendant had not received goods or services equivalent to KRW 50,000 from D Co., Ltd through the same method as in paragraph (1).
Accordingly, the defendant submitted a list of total tax invoices by seller in collusion with E two times.
Summary of Evidence
1. Partial statement of the defendant;
1. Partial statement of witness E;
1. Application of Acts and subordinate statutes, such as each general taxable person's value-added tax return, a list of total tax invoices by individual purchaser, results of computerized inquiries, etc. (14 pages of investigation records);
1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act concerning the crime;
1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (Article 38(1) of the Criminal Act).