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Defendants shall be punished by a fine of KRW 20,000,000.
Defendant
If A does not pay the above fine, it shall be 100.
Reasons
Punishment of the crime
Defendant
A is the representative director of a limited liability company B, which has the 4th floor of the standard factory in the 4th unit of the former Gunsan-si Complex, and the defendant limited liability company B is a corporation established for the purpose of computer parts business.
No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.
1. Defendant A
A. On January 25, 2011, the Defendant filed a return of value-added tax for the second period from the Gunsan Island located in the area of the U.S. Si/Gun/Gu in the area of the U.S. Si/Gun/Gu in the area of the U.S. Si/Gun, the Defendant entered a false list of the tax invoices by the seller and submitted it to the public official in charge of the said tax office, even though the Defendant did not supply the goods or services equivalent to the total value of the 318,181,818 won (tax invoices 1) to the new metal company during the period from October 1, 2010 to December 31, 2010.
B. On January 25, 201, the Defendant filed a return of value-added tax for the second period in the Gunsan District of 2010 located in the Gunsan District of the YYYYYYYYY, the Defendant entered a false list of tax invoices by seller and submitted it to the public official in charge of the pertinent tax office, even though the Defendant did not receive any goods or services equivalent to KRW 302,272,727 (Chapter 1 of the tax invoice) in total from the supply price from the raw World during the period from October 1, 2010 to December 31, 2010.
2. The Defendant B, the representative director of the Defendant, committed the above violation in relation to the Defendant’s business at the date and place specified in Paragraph 1.
Summary of Evidence
1. Defendant's legal statement;
1. E statements;
1. Application of Acts and subordinate statutes of a survey report;
1. Article relevant to the facts constituting an offense and the selection of punishment;
A. Defendant A: The former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012).