beta
Text
Defendant
A Imprisonment of two years and six months and fine of 700,000,000 won, Defendant B of this case shall be punished by a fine of 1,00,000 won, and Defendant B of this case.
Reasons
Punishment of the crime
Part of the facts charged is revised to the extent that it does not infringe the identity of the facts charged and the defense right of the defendants.
Defendant A is the actual operator of F with interest of the representative director of C, a corporation, 2016.
Defendant
B is a representative in the name of the F of the interest of the chief of the Department of General Department of Co., Ltd.
Defendant
C Co., Ltd. is a corporation whose main business is the electricity and telecommunications construction in Daegu Suwon-gu G.
1. Defendant A, as the representative director of the Company C, was unable to meet the conditions of the Company, Defendant A established F in the name of the general secretary of the Company C, which is the director of the Company C, to receive false tax statements in order to provide financing by receiving a refund of value added tax.
(a) No person, such as violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall deliver or receive tax invoices for profit without supplying or receiving goods or services pursuant to the Value-Added Tax-Added Tax-Related Acts, and shall not submit to the Government a list of total tax invoices by purchasing or selling places with false entries;
(1) On July 19, 2013, the Defendant related to C filed a final return on the value-added tax for the first period of January 2013 with the Daegu-gu Tax Office located in 895 with compensation for state bonds, and with respect to C, a corporation, the Defendant filed a final return on the value-added tax for the first period of January 2013 with respect to C, without having received goods or services equivalent to the amount of KRW 383,636,363 from F, as if he received goods or services equivalent to the said amount from the purchaser, and submitted a false list of the accounts for each purchase location to the public official in charge, from that time until October 23, 2015, the Defendant submitted a false list of the accounts for the accounts for the accounts for each purchase location of KRW 2,101,818,183 as shown in Table 1 of the List of Crimes.
(2) The Defendant related to F is located in Daegu Suwon-gu G on April 29, 2013 for the purpose of seeking profit-making to evade value added taxes.