beta
Text
Defendant
A Imprisonment for 6 months, Defendant B shall be punished by a fine of 10,000,000 won, respectively.
except that this shall not apply.
Reasons
Punishment of the crime
1. Defendant A
(a) No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;
1) On February 29, 2016, the Defendant was issued one copy of the tax invoice prepared as if he was supplied with goods or services equivalent to KRW 100,150,000 from (State)B) E in fact at the office of (State)B located in (State)B located in (State)B)B, without having received goods or services from (State)B.
2) On March 31, 2016, the Defendant was issued a false invoice of tax amounting to KRW 201,200,000 as if the Defendant was supplied with goods or services from the (State) E in fact at the office of the said (State)B, notwithstanding the fact that the Defendant had not received goods or services from the said (State) E.B.
As a result, the Defendant issued two copies of the false tax invoice equivalent to 301,350,000 won in total on two occasions.
(b) No person who submits a list of total tax invoices by seller shall submit to the Government any false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with goods or services;
Nevertheless, on April 22, 2016, the Defendant: (a) filed a preliminary return on the value-added tax base for the first time in 2016 at the tax office of the State of Pakistan located in gold 62, Suju-si; and (b) filed a false list of total tax invoices for individual suppliers with the name of the said tax office, stating the false list of total tax invoices for individual suppliers to employees of the said tax office, despite the absence of the fact that the Defendant actually received goods or services from E, as described in paragraph (a) of Section 1, as described in subparagraph 1, from the State; (b)B; (c) in fact, the Defendant received goods or services from E; and (d) submitted the list of total tax invoices for individual suppliers to the employees of the said tax office.
2. Paragraph A, the representative of the defendant B, is about the defendant's business.