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Defendant shall be punished by a fine of KRW 10 million.
If the defendant does not pay the above fine, KRW 100,000.
Reasons
Punishment of the crime
On January 15, 2016, the Defendant was sentenced to two years of imprisonment for fraud at the Daegu District Court, and the judgment became final and conclusive on January 18, 2016.
The Defendant is a person who has run food material distribution business from around 2013 to around 2013 under the trade name of “D” in the permanent residence of North Korea.
The defendant did not supply goods or services to the other party while operating the above company, and issued the processed tax invoice to the other party and received fees in return.
1. No tax invoice shall be issued or received without supplying goods or services pursuant to the tax-related Acts to issue false tax invoices and added value;
Nevertheless, on January 26, 2014, the Defendant issued a false tax invoice equivalent to KRW 12,646,00 in total amount of KRW 1,118,383,216 in total amount of 96 times from around that time to December 28, 2014, even though the Defendant did not supply hot water, etc. to the “E” located in the Gyeonggi-si branch of the Gyeonggi-si. However, the Defendant issued a false tax invoice equivalent to KRW 1,118,383,216 in total, as shown in the attached list of crimes (1) from around that time, to December 28, 2014.
2. It shall not submit to the Government a false list of total tax invoices on sales punishment under the added-value-added tax-related Acts by stating in falsity the list of total tax invoices without supplying goods or services;
On January 25, 2015, the Defendant reported the final return of value-added tax at a permanent tax office located in the permanent domicile of North Korea in the second half of 2014, as “Chapter 16 of the tax invoice,” and “the total supply value of KRW 686,758,036,” respectively.
However, even though the Defendant did not supply food materials equivalent to KRW 9,146,00 in supply value to F on July 28, 2014, the Defendant entered a list of total tax invoices as if he supplied, and submitted the same method as if he supplied the supply value in the same manner as in the table of attached crimes (2).
This is the defendant.