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1. The crime of violating the Punishment of Tax Evaders Act as stated in [Attachment 1] Nos. 1 to 15 of the Crimes List (1) in the judgment of the Defendant is annexed.
Reasons
Punishment of the crime
On March 21, 2013, the Defendant was sentenced to a suspended sentence of two years at the Changwon District Court for a crime of violation of the Road Traffic Act, and the said judgment became final and conclusive on March 29, 2013.
The Defendant is a person who actually operated the “C” in Changwon-si, Msan-si B.
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. Around January 27, 2012, the Defendant reported the value-added tax return for the second period of the 201 year of the 2011 M&C to E Co., Ltd. (the representative F) located in Seongbuk-gu, Changwon-si, Changwon-si, and submitted a false statement of the total of KRW 2,544,128,440 (the total sales tax invoice 52) in the same manner as shown in the attached list of crimes (1) as if he/she supplied goods or services in the same manner as shown in the attached list of crimes (the total sales tax invoice 52).
2. Around July 25, 2012, the Defendant reported the value-added tax return for the first year 2012 of the above C-C- 201, and submitted a false list of the total tax invoice by stating the following as if he was supplied with the goods or services of KRW 108,166,00 (attached Form 2 of the purchase tax invoice) in the same manner as indicated in the attached Table of Crimes List (2), even though he was not supplied with the goods or services from H (representative I) located in the Chang-si Member G in Chang-si, Chang-si, Seoul, in the taxable period, even though he was not supplied with the goods or services during the taxable period.
Summary of Evidence
1. Defendant's legal statement;
1. Supplementary records, written confirmations, and specifications of transactions of subcontract agreements, etc.;
1. A copy of a tax invoice or a general taxable person;