beta
Text
Defendant shall be punished by a fine of KRW 5,000,000.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
From April 2, 2010, the Defendant had been operating the test company with the trade name of “D” from Cheongju-si, Chungcheongnam-gu, Cheongju-si, and E is a person who is engaged in advertising business with the Defendant’s living together.
No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, stating them falsely.
1. On July 25, 2010, the Defendant submitted a final return of value-added tax for the first period of 2010 on the above D, in collusion with the above E, and even though there was no fact that he was supplied goods or services equivalent to the total amount of KRW 140,00,000 from two enterprises including (ju) senior citizens and others, the Defendant submitted the list of total tax invoices by falsehood as shown in the attached list of crimes (1) as if he was supplied with the same amount as indicated in the attached list of crimes.
2. The Defendant submitted a false list of the total tax invoice by buyer in collusion with the above E, and filed a final return on value-added tax for the first period of 2010 regarding D at the above time, and the fact was not found to have supplied goods or services equivalent to the total amount of KRW 128,632,563 to 7 business entities, such as the State Telecommunication Korea, notwithstanding the fact that he/she supplied goods or services equivalent to the total amount of KRW 128,632,563, as shown in the attached list of crimes (2).
Summary of Evidence
1. Court statement of the defendant (the second trial date);
1. Application of Acts and subordinate statutes to the report on completion of partial investigation of value-added tax, the final return of general taxable person's value-added tax, the list of total tax invoices by customer, the list of total tax invoices by customer in January 2010, and the list of total tax invoices by customer in each offense;
1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime.
1. The Criminal Act among concurrent crimes.