Text
Defendant shall be punished by a fine of KRW 30,000,000.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
The Defendant is engaged in mobile phone sales business, etc. with the trade name of “C” in Daegu Southern-gu.
A person liable to submit a list of total tax invoice by buyer to the Government under the Value-Added Tax Act shall not submit a false list thereof.
1. The Defendant submitted the list of the total tax invoice by the first buyer on July 2009, where the sales amount of the foregoing firm was omitted from KRW 12,909,09,090 in Seogu Tax Office located in Seogugu, Daegu around July 2009;
2. On January 201, 2010, the Defendant submitted the two total tax invoice on which the sales amount of the business at the above tax office was omitted from KRW 49,045,090 at the above tax office:
3. Around July 2010, the Defendant submitted the list of the total tax invoice by buyer on the first 2010, where the sales amount of the company at the above tax office was omitted at KRW 57,818,181;
4. On January 201, 201, the Defendant submitted the two total tax invoice by buyer on which the sales amount of the company at the above tax office was omitted at KRW 11,218,181, 201;
5. Around July 2011, the Defendant submitted the list of the total tax invoice by buyer on January 201, 201, where the sales amount of the company at the above tax office was omitted at KRW 86,890,90,909;
6. Around January 2012, the Defendant submitted the list of the total tax invoice by buyer on two years 201, where the sales amount of the company at the above tax office was omitted at KRW 824,928,909;
7. Around July 2012, the Defendant submitted the list of the total tax invoice by buyer on July 2012, 2012, where the sales amount of the company at the above tax office was omitted at KRW 516,712,045;
8. Around January 2013, the Defendant submitted the list of the total tax invoice by buyer, which was omitted from KRW 154,818,700 at the above tax office.
Accordingly, the defendant submitted a false list of buyer by buyer.
Summary of Evidence
1. Defendant's legal statement;
1. Application of Acts and subordinate statutes to written accusation;
1. Relevant provisions of the Act on the Punishment of Tax Evaders and the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) regarding the crime committed.