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Defendant shall be punished by a fine of KRW 15 million.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
From May 2009, the Defendant is running a popular sugar business with the trade name “C” in Siljin-si B.
On July 25, 2011, the Defendant filed a list of total tax invoices, stating as if he was supplied with goods or services equivalent to KRW 900,000,000 from D in the above “C,” while filing a list of total tax invoices from the budget tax office located in 19-74, 201, at the time of the west-gun, the Defendant filed a list of total tax invoices.
However, even though the Defendant did not receive goods or services from D as above, the Defendant filed a value-added tax return on the basis of Chapter 300,000,000 won per one sheet issued by the Defendant from E, who was the operator of D on January 2, 201.
As a result, the Defendant submitted a list of total tax invoices by seller under the Value-Added Tax Act to the government by entering it falsely.
Summary of Evidence
1. Statement by the defendant in court;
1. Each prosecutor's protocol of examination of the accused and F by the prosecution;
1. The prosecutor's statement concerning the F;
1. Written accusation of the director of the budget office;
1. A general taxable person's value-added tax return:
1. A list of total account statements by seller:
1. Tax invoice;
1. Investigation report (report on the confirmation of the payment of tax evasion by a suspect);
1. Application of Acts and subordinate statutes to investigation reports (in cases of violation of the Tax Punishment Act against D Company E, reporting on the authenticity of the statement made by the suspect husband G);
1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Selection of Fine) concerning the facts constituting an offense;
1. Aggravation of concurrent crimes under the former part of Article 37 of the Punishment of Tax Evaders Act and Article 20 of the Punishment of Tax Evaders Act [the provisions on restricted aggravation of the concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply under Article 20 of the Punishment of Tax Evaders Act]. The sum of fines of 5 million won shall be determined and added up for a violation of the Punishment of Tax Evaders Act: 15 million won (five million won x three times);
1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;
1. Article 334(1) of the Criminal Procedure Act provides that a provisional payment order shall be issued for the reasons above.