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1. Defendant A shall be punished by a fine of three million won.
Defendant
A fails to pay the above fine.
Reasons
Punishment of the crime
[criminal record] On June 24, 2016, Defendant B was sentenced to a suspended sentence of two years for the violation of the Punishment of Tax Evaders Act in the Busan District Court on July 2, 2016, and the above judgment became final and conclusive on July 2, 2016. On March 30, 2017, Defendant B was sentenced to imprisonment for two months and six months for the violation of the Punishment of Tax Evaders Act in the Busan District Court’s branch court, and the judgment became final and conclusive on July 8, 2017.
[Criminal facts]
1. Defendant B from February 2014, the Defendant operated I in the name of H of the F of the Busan B of the Y.
(a) No tax invoice under the added-value-added tax-related Acts shall be issued without supplying or being supplied with goods or services to issue false sales invoices;
Around February 6, 2015, the Defendant stated that “647,084,545 won” in the indictment is “627,384,545 won” in the indictment between January 15, 2015 to June 30, 2015 and June 30, 2015, as if he/she supplied the J with goods equivalent to KRW 50,000,00,000, in spite of the fact that he/she did not have supplied goods or services to the J, the Defendant issued a copy of the tax invoice as if he/she supplied goods equivalent to KRW 50,00,00,00 to the J, and as a result, issued a copy of the tax invoice as if he/she had supplied goods or services to the J, it is apparent that the indictment is a clerical error due to a mistake in the calculation, and thus
A reasonable amount of false tax invoice was issued.
(b) No one shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or services on which a list of total tax invoices by seller is submitted or received during the period of January 2015;
Nevertheless, on July 27, 2015, the Defendant reported the value-added tax for the first period of January 2015 at the dong Tax Office located in Busan, Seocheon-ro 269, 169, and entered the same falsely as the supply price of goods or services equivalent to KRW 240,000,000, although there is no fact that he/she supplied goods or services to SP development.