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Defendant shall be punished by a fine of KRW 7,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The defendant is a person who operates a mutual company called "D" for the purpose of wholesale and retail business in Yongsan-gu Seoul Metropolitan Government.
The sales and purchase tax invoice under the provisions of the Value-Added Tax Act shall not be entered in and submitted to the Government without supplying the goods or services.
1. From January 1, 2009 to the same year, the Defendant submitted a list of total tax invoices by customer;
6. In preparing a list of the total tax invoices by customer in January 2009 for the period of transaction until 30.30. A list of the total tax invoices by customer was submitted to the tax office by making a false entry of the list of the total tax invoices by customer, as if the company supplied the E company totaling KRW 58,818,000, F company totaling KRW 47,922,000, G company totaling KRW 30,299,000, even though the company did not supply working clothes, etc. in the above D.
2. The Defendant, who submitted a list of total tax invoices by seller, entered the list of total tax invoices by seller and submitted it to the tax office by entering the list of total tax invoices by seller in the said date and place, from January 1, 2009 to June 30, 2009, even though there was no fact that H companies were supplied with materials, etc. from the above H companies, even though there was no fact that H companies were supplied with materials, etc. from the above H companies.
Summary of Evidence
1. Defendant's legal statement;
1. A report on investigation into trade order;
1. Application of Acts and subordinate statutes on the list of total tax invoices, all of them, and tax returns;
1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) of the same Act and the selection of fines concerning the crime;
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, and Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of the fine for each violation shall be added up; and