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Defendant shall be punished by a fine of KRW 20,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
From January 21, 2008 to February 25, 2011, the Defendant is a person who has operated C with air disinfectant production and sales chain on the second floor of the building located in Gwangju-gu.
No one shall make a false entry in the list of total tax invoices by customer and submit them to the Government without supplying goods or services under the provisions of the Value-Added Tax Act.
1. On July 20, 2009, the Defendant submitted a written statement of the total tax invoice by customer in the Samsung Special Complex located in Samsung Special Complex in the Gwangju Mine-gu, Gwangju, with the total amount of KRW 479,783,635,635, as shown in the list of crimes (Ⅰ), as if he supplied goods or services in an amount equivalent to KRW 204,265,454, even though he did not supply goods or services to the Samsung Special Complex, the Defendant entered the false statement of the total tax invoice by customer in the total of four times as shown in the list of crimes (Ⅰ).
2. The Defendant entered the list of total tax invoices by seller in the form of 65,441,230 won in the form of a list of total tax invoices by seller and submitted the list of total tax invoices by entering the list of total tax invoices by five companies in the form of 311,495,884 won in total nine times as shown in the list of crimes in the attached list of crimes (Ⅱ) in the form of a list of total tax invoices by seller, although there was no fact that the Defendant was supplied goods or services by the special head of the fund operating company.
Summary of Evidence
1. Defendant's legal statement;
1. A list of total tax invoices by buyer and by seller, and a list of total tax invoices by seller;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) (amended by Act No. 9919, Jan. 1, 2010) regarding criminal facts and Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 99919, Jan. 1, 201) concerning the submission of