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A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 450,000,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who operated H (hereinafter “H”) for the purpose of transportation business, etc. from July 2013 to October 2014, 115 Dong-dong 603, G G apartment in the mountain field of the city from July 2013 to October 2014.
1. On October 17, 2013, the Defendant submitted a list of total tax invoices by sales office, stating 11 of the sales office number, 29 of the sales tax invoice, 248, 463, 246, and 354 won, at the time of filing a preliminary return of value-added tax for the second period from July 1, 2013 to September 30, 2013, with regard to the above H from July 1, 2013 to September 30, 2013.
However, in fact, the Defendant did not supply goods or services to the said I Agent, among 29 copies of the sales tax invoice included in the list of the total tax invoices by customer as listed in attached Table 29, as to 37,211,018 won in total of the supply values, such as the sales tax invoice, equivalent to 9,722,243 won, as listed in attached Table 1.
From that time to July 24, 2014, the Defendant submitted a list of total tax invoices by customer, which entered as if he supplied goods or services, in four times from that time, to that of the final return of value-added tax for the said H, 64 copies of sales tax invoices as shown in attached Table 1, 227, 356,186, as stated in attached Table 1, as to the total value-added tax amount of KRW 2,227,356,186.
2. Around October 17, 2013, the Defendant submitted a list of total tax invoices by seller, stating six purchase price items, 20 tax invoices, 251, 796, 288 won, and 25,179,628 won, at the time of filing a preliminary return of value-added tax for the second period from July 1, 2013 to September 30, 2013 with respect to the said H.
However, in fact, the defendant's purchase tax invoices included in the list of the total tax invoices by seller are three copies of the purchase tax invoices equivalent to KRW 37,971,720 in total of the supply values to J, as stated in the list of crimes in the attached Table 20.