Defendant shall be punished by a fine of 12 million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

D is a corporation that conducts software development and advisory business, etc. and has completed business registration under the Value-Added Tax Act, and the defendant A is the representative director of the above corporation.

(1) A person who is obligated to submit a list of total tax invoices by seller under the Value-Added Tax Act to the Government without supplying or being supplied with goods or services, by entering the list of total tax invoices by seller under the Value-Added Tax Act in falsehood, and (2) No person shall submit a list of total tax invoices by seller in collusion

1. Around January 25, 2010, the Defendant submitted a list of total tax invoices related to the final tax return on February 2009, the Defendant filed a final tax return on February 2009 at the above company office located in Gwangju Northern-gu, the professor and research Dong, and the said company office located in B05 and B06.

당시 피고인은 신고 기간(2009. 10. 1.부터 2009. 12. 31.까지)에 ① 거래상대방인 G(사업자등록번호 H), I(사업자등록번호 J)에 재화 또는 용역을 공급하지 아니하였는데도 각각 공급가액 합계 32,028,000원, 24,545,455원에 해당하는 재화 또는 용역을 공급하였다는 내용으로 거짓 기재한 매출처별 세금계산서합계표를, ② 거래상대방인 주식회사 에코웍스(사업자등록번호 212-81-66642)에서 공급가액 합계 27,273,182원에 해당하는 재화 또는 용역을 공급받았는데도 통정하여 62,140,000원에 해당하는 재화 또는 용역을 공급받았다는 내용으로 거짓 기재한 매입처별 세금계산서합계표를 각각 북광주세무서장에게 제출하였다.

2. Around April 25, 2010, the Defendant submitted a list of the total tax invoices related to the preliminary return of value-added tax for the first period of value-added tax on the said company’s office.

At the time of reporting (from January 1, 2010 to March 31, 2010), the Defendant goods in G, a trading partner.