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Defendant shall be punished by a fine of KRW 5,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
1. The Defendant is a person who is the actual operator of “D” of a guidance production company B or C at the time of interest in the city.
A. A. Around December 18, 2016, the Defendant issued a copy of a tax invoice, as the Defendant supplied services equivalent to KRW 490,000,000 without supplying goods or services at the said D’s place of business, and “E”, as the Defendant supplied services equivalent to KRW 490,00,000.
B. On December 19, 2016, the Defendant was issued one copy of the purchase tax invoice, as the Defendant did not receive goods or services from “F” and received services equivalent to KRW 490,000,000 from “the supply price”.
(c)
On December 23, 2016, the Defendant issued one copy of the sales invoice, as the Defendant supplied services equivalent to KRW 18,181,818 without supplying goods or services at the said D’s workplace, and “G”, as the supply price was supplied.
(d)
On December 30, 2016, the Defendant issued one copy of the sales invoice, as the Defendant supplied services equivalent to KRW 27,272,726 without supplying goods or services at the said D’s place of business, and “G”, as if it supplied services equivalent to KRW 27,272,726.
2. No person who submits a list of total taxes by customer entered in falsehood to the Government shall submit to the Government a false list of total tax invoices without supplying goods or services under the added-value-Added Tax Act;
Nevertheless, on January 24, 2017, the Defendant entered the total amount of 45,454,54,54 won in a list of tax invoices by the seller and submitted it to the said tax office, even though he/she did not have supplied goods or services to the G “G” as stated in paragraphs (c) and (d) of the above 1-368 Sinsi-ro, Singu, Singu, 368.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation, a report on completion of investigation of value-added taxes, and a supplementary report;
1. Application of Acts and subordinate statutes to false electronic tax invoices and a list of total tax invoices by customer (No. 2, 2016);
1. Relevant Article of the Act concerning the facts constituting an offense and a tax offense for which punishment is selected;