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Defendant
A Co., Ltd. shall be punished by a fine of 30,00,000 won and imprisonment with prison labor for one year.
However, the defendant B.
Reasons
Punishment of the crime
1. Defendant D (Separate Declaration) and Defendant B
A. Defendant B, as the representative of a stock company A in Dong-gu Incheon Metropolitan City, entered false information by buyer in January 2012, 201, is the joint operator of the said company.
Defendants conspired to issue false tax invoices in the name of Company A and collect fees from the other party for 8 to 10% of the value of supply in return.
On July 25, 2012, the Defendants reported the value-added tax for the first time in 2012 from the Incheon Tax Office located in 75, Dong-gu, Incheon, Dong-gu, Incheon, and submitted to the Government by falsely entering the list of buyer and buyer as shown in the attached list 1, including the false statement as if they were supplied goods or services equivalent to the above amount despite the absence of the fact that A had supplied goods or services to quasi-specific development corporation, the value of which is KRW 50,000,000.
B. On January 25, 2013, the Defendants entered false statements in the list of the total tax invoice by buyer at the second half of 2012, with the same bid as the above paragraph (a), filed the return of value-added tax at the Incheon Tax Office located in 75, Dong-gu, Incheon, Dong-gu, Incheon, on February 25, 2012, and filed a false statement in the list of the total tax invoice by buyer at the same time as shown in attached Table 2, including the false statement as if they supplied goods or services equivalent to the above amount despite the absence of the fact that A supplied goods or services to F.
C. On December 26, 2012, the Defendants issued false tax invoices: (a) in the offices A, such as the above paragraph (a), around December 26, 2012, the Defendants did not have any machinery rental equivalent to KRW 78,452,00, in the offices A, Co., Ltd., Ltd.; (b) notwithstanding the absence of the fact that Company A provided machinery rental to Dosan Construction Co., Ltd., the supplier “(state),” the recipient(s), the product rental money, the product rental money, the supply value of KRW 78,452,00, and the tax amount “7.”