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Defendant
A Imprisonment of two years and six months and fine of 700,000,000 won, Defendant B and C shall be punished by a fine of 1,000,000 won, respectively.
Reasons
Punishment of the crime
The Defendant, “2015 Gohap 44, and Defendant A,” operated a secondhand shop with the trade name “G” from March 201 to December 2011, the Defendant, purchased and sold scrap metal with free materials, and reflected the false tax invoice purchased from data companies in order to meet materials for purchase and sales at the time of filing a return on value added to G, thereby having the intent to obtain deduction of the purchase tax amount.
1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice);
A. On July 25, 2011, the Defendant filed a final return on G’s value-added tax at the Y-si office located in Boan-ro 56, Boan-ro, 201. Notwithstanding the fact that G had not received goods or services from H and I, the Defendant entered the total invoice of G’s separate tax accounts in the amount equivalent to KRW 3,220,935,690 in total supplied from H, and submitted it to the Government by entering it in the said Y-si office the total invoice of G’s separate tax accounts in total amount equivalent to KRW 3,220,935,690 in supply amount, and KRW 322,814,390 in total, KRW 3,543,750,080 in total, and submitting it to the Government.
B. On January 21, 2012, the Defendant filed a final return on the value-added tax of G at the above Boan Tax Office on February 21, 2011, and, notwithstanding the fact that G received goods or services from H and J, the Defendant entered the total sum of G’s separate tax invoices equivalent to KRW 567,032,42, and the sum of KRW 2,753,848,734, and the sum of KRW 3,320,81,156, and submitted it to the Government by filing it with the above Boan Tax Office, stating that G received goods or services from H and J.
As a result, the Defendant, for profit-making purposes, submitted to the Government a sum table of the purchase account statements of 6,864,631,236 won under the Value-Added Tax Act by stating in falsity a sum table of the purchase account statement.
2. Violation of the Punishment of Tax Evaders Act;
A. The Defendant.