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Defendant shall be punished by a fine of KRW 3,000,000.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
From June 17, 2010, the defendant operates a mutual company from Daegu-gu, Seo-gu to B.
1. On July 30, 2012, the Defendant, registered as a business owner and supplied goods or services, the Defendant, despite having to issue a tax invoice to the supplier, did not supply services equivalent to KRW 54,545,500 of the supply value for sexual source development at the “C” office located in Daegu Seo-gu, Daegu-gu, for the supply of services equivalent to KRW 54,545,500. On August 30, 2012, a tax invoice was not issued even after supplying services equivalent to KRW 54,545,50 of the supply value for sexual source development at the same place on the same date. On September 30, 2012, the Defendant supplied services equivalent to KRW 45,454,500, and did not issue a tax invoice for the supply value of services at KRW 154,545,500 on the total three occasions without delivering a tax invoice.
2. The Defendant, a business operator registered as a tax obligor, issued a false tax invoice of the total amount of KRW 154,545,500, the supply price of KRW 54,545,500, the supply price of KRW 54,545,500, and the supply price of KRW 54,545,500, at the same place on August 30, 2012, without receiving the supply of goods or services under the Value-Added Tax Act, even though the Defendant did not issue a false tax invoice of KRW 45,454,50,00, at the same place on September 30, 2012.
Summary of Evidence
1. Statement of the accused in the first protocol of trial;
1. A written accusation;
1. Written confirmation of the draft D;
1. Application of tax invoice Acts and subordinate statutes;
1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of each tax invoice), and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of each false tax invoice), and the selection of fines for each crime;
1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act;
1. Determination of a fine of KRW 3,00,000 =