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Defendant
A Imprisonment of eight months, Defendant B shall be punished by a fine of seven thousand won,00,000 won.
However, the defendant A.
Reasons
Punishment of the crime
The defendant is the representative director of the B Co., Ltd. in Ansan-si, and the defendant B Co., Ltd. is a corporation with the purpose of wholesale and retail of telecommunications equipment.
No person shall prepare a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, and submit it to the Government.
1. Defendant A
A. On April 25, 2011, the Defendant: (a) filed a preliminary return of value-added tax for the first time in the Ansan Tax Office (201) around April 25, 201; (b) on the basis of the preliminary return of value-added tax, around 2011, the Defendant submitted a false statement to the buyer by buyer, stating a total of 370,336,225 won as if he/she supplied goods or services in total on 112 occasions, including the false statement as if he/she supplied goods or services, although not having supplied goods or services to D.
B. On July 25, 2011, the Defendant for the final return of value-added tax at the end of the year 2011, filed a final return on the tax base of 2011 with the Ansan Tax Office, stating the false details as if the Plaintiff supplied goods or services in total amount equivalent to KRW 680,00 in the value of supply, although the Company did not have supplied goods or services to E, and submitted the final return on the tax base of KRW 479,795,652 in total 110 times as shown in the attached list 2 of the crime list as shown in the attached list 2.
C. On October 25, 2011, the Defendant: (a) filed a preliminary return of value-added tax for the second time on or around October 25, 201 with the Ansan Tax Office on the two preliminary return of value-added tax; (b) the fact is that (c) Company B did not supply goods or services to E, but entered false details as if it supplied goods amounting to KRW 5,305,455 in total; and (d) as shown in the list of crimes in the attached Table 3.