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Defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 750,00,000.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
From January 11, 2010 to March 30, 2015, the Defendant is a person who operates B with the purpose of medical devices, medical supplies, wholesale, retail, etc.
No aggregate table of tax invoices by purchaser shall be submitted to the Government without supplying goods or services under the Value-Added Tax Act for the purpose of profit-making, by stating falsely the aggregate table of tax invoices by purchaser.
1. On January 25, 2012, the Defendant submitted a list of total tax invoices by customer. On January 25, 2012, the Defendant filed a final return on the value-added tax for the second period of February 2011 with respect to Company B at the Sungdong Tax Office located in Seongdong-gu Seoul Metropolitan Government, and the Defendant entered a false list of total tax invoices by customer as if he supplied the same amount of goods to Company C even though there was no fact that he supplied the goods equivalent to KRW 1,272,50,000, and submitted the documents to the above public official in charge of the tax office as if he supplied the goods or services more than 10 times in total as shown in the list of crimes in the attached Table from around the above day to October 25, 2013.
2. On January 25, 2012, the Defendant submitted a list of total tax invoices by seller: (a) filed a final return on the value-added tax for the second period of February 201 with respect to Company B at the Sungdong tax office located in Seongdong-gu Seoul Metropolitan Government; and (b) filed a false statement on the list of total tax invoices by seller as if he received the goods equivalent to KRW 1,283,100,000 from Company D, even though he did not receive the goods equivalent to the same amount, and submitted the documents to the above public official in charge of the tax office by falsely entering the list of total tax invoices by seller from the above date to January 25, 2013, as shown in the list of crimes in the attached Table, as if he received the goods or services not being supplied at least five times in total.
Summary of Evidence
1. The defendant's person;