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Defendant
A shall be punished by a fine of KRW 30,000,00, and by a fine of KRW 50,000,000, respectively.
The above fine is imposed against the Defendants.
Reasons
Punishment of the crime
Defendant
A is a representative of "E" as from May 2, 201 to December 30, 2013, Seongbuk-gu, Seongbuk-gu, Seongbuk-gu, Seongbuk-gu, Sungnam-gu, and Defendant B is a joint operator of the above "E".
1. No person related to the submission of a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under added-value-Added Tax-related Acts without supplying goods or services;
Nevertheless, on January 22, 2012, the Defendants conspired to report the establishment of the second value added tax for E at the Sungnam Tax Office located in 480 at the time of the revision of Sungnam City around January 22, 2012. The Defendants submitted a list of false sales accounts indicating that they did not supply goods or services to three business entities, such as (ju) ice ice ice ice ice ice ice ice ice ice ice ice ice 233,750,00 won and submitted a list of false sales accounts by false sales accounts indicating that they were supplied with goods or services. From that time until January 25, 2013, the Defendants submitted a list of false sales accounts with the total supply amount of KRW 465,407,00,000, as shown in attached Table 1.
2. No person shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without receiving any goods or services;
Nevertheless, on January 22, 2012, the Defendants conspired to report the establishment of value added tax for E at the 480 Sungnam tax office located in Sungnam-si about the second period of 201, 201, and the facts are as follows: (a) the Defendants submitted a list of the false accounts of the purchase price accounts for each purchase price, stating as if they were supplied with goods or services in an amount equivalent to KRW 204,076,00,000, from that time to July 25, 2012, stating that they were supplied with goods or services from two enterprises, such as F, etc.