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Defendant
A Imprisonment for 6 months, and Defendant B shall be punished by a fine of 10,000,000 won.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A Since February 3, 2012, a person who establishes and operates a corporation located in Seosan City C, and Defendant B is a corporation that manufactures oil storage tanks.
1. Defendant A
(a) No person who receives a false tax invoice shall receive a tax invoice without being supplied with goods or services;
Nevertheless, around February 17, 2012, the Defendant issued a tax invoice of KRW 84,210,000 in the value of the goods as if the goods were supplied, even though he/she did not receive a short return and seal from D (representative: E).
In addition, from around that time to June 30, 2012, the Defendant was issued a total of KRW 899,210,000 in four occasions, such as the list of crimes in the attached Table.
(b) No person shall submit to the Government a false list of total tax invoices by seller. (1) No person shall submit to the Government a false list of total tax invoices by seller without being supplied with goods or services;
Nevertheless, on April 25, 2012, the Defendant: (a) filed a preliminary return on value-added tax for the first term of January 2012 at the Seosan Tax Office located in Seocheon-ro, Seosan-ro, 145-6, Seosan-do; and (b) provided a list of total tax invoices for individual suppliers in total 517,270,664 won, stating a false list of total tax invoices for individual suppliers as if he received goods equivalent to the same amount, although he did not have received a supply of 84,210,000 won from the above D, the Defendant submitted a list of total tax invoices for individual suppliers at the Seosan Tax Office.
2) On July 24, 2012, the Defendant filed a final return on the value-added tax for the first period of January 2012 at the said Seosan Tax Office, and the Defendant did not receive a short return on the supply price of KRW 815,00,000 from the said D, but did not receive a short return and seal of KRW 815,00,00,000, the Defendant entered a false list of tax invoices by individual purchaser on a total amount of KRW 1,361,84,680.