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Defendant
A shall be punished by imprisonment with prison labor for eight months and by imprisonment for one year.
However, as to the Defendants, this is against the Defendants.
Reasons
Punishment of the crime
Defendant
A was the representative director of D (trade name change in E corporation on January 20, 2010), and Defendant B, as the business director of the above company, was in charge of the receipt of tax invoices and tax return of the above company.
1. The Defendants conspired to submit a list of total tax invoices by seller. On October 25, 2009, the Defendants submitted a false list of total tax invoices by seller, stating as if they were supplied with the goods of KRW 355,752,975 from Shinyang-gu Co., Ltd., even though they did not receive any goods or services at the time of the preliminary return of value-added tax for the second period in February 2009 from Nam-gu Incheon, Nam-gu, Incheon, 548, and submitted a false list of total tax invoices by seller.
2. The submission of a list of total tax invoices by customer;
A. On July 25, 2009, the Defendants conspired to submit a list of tax invoices by customer as shown in the attached Table 1, including the false statement of the supply of goods and services to F in spite of the absence of the fact of supplying goods and services to F in spite of the final return of value-added tax on July 25, 2009 at the Nam-gu Incheon Metropolitan City, Incheon, 548 on July 25, 2009.
B. On October 25, 2009, the Defendants conspired to make a preliminary return of the value-added tax on D Co., Ltd. on October 25, 2009 at the above place on October 25, 2009, the Defendants submitted a false list of tax invoices by customer as shown in the attached Table 2, including the false list of tax invoices by customer as shown in the attached Table 2, even though they did not have supplied goods or services to F.
C. On January 25, 2010, the Defendants conspired to file a final return on the value-added tax on January 25, 2010 with respect to D Co., Ltd. at the same place on January 25, 201, and entered false goods of KRW 83,452,485 in spite of the absence of the supply of goods or services to F.