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Defendants shall be punished by a fine of KRW 12,000,000.
Defendant
A fails to pay each of the above penalties 50.
Reasons
Punishment of the crime
Defendant
A is the representative director of corporation B in Kimpo-si E.
B is a corporation with the purpose of selling timber.
1. Defendant A
(a) No person shall submit to the Government a list of total tax invoices by seller and seller, without supplying or being supplied with any part of goods or services related to the initial processing sales, January 201, with false entries therein;
Nevertheless, around April 25, 2011, the Defendant filed a list of total tax invoices by seller and by seller, stating false goods equivalent to KRW 549,714,696 in total to seven business partners, as shown in Table 1 of Crimes, even though there was no fact that goods or services were supplied, the Defendant filed a list of total tax invoices by seller and by seller at the same tax office, stating that he/she supplied goods equivalent to KRW 549,714,696, in total, to the “F” although he/she did not supply goods or services.
(b) No list of the total tax invoice by buyer entered falsely by a person liable to submit to the Government under the Value-Added Tax Act on the portion relating to the omission of sales in January 2011 shall be submitted;
Nevertheless, around April 25, 2011, the Defendant reported the value-added tax for the year 1, 201 in Seocheon Tax Office located in Seocheon-gu Incheon, Incheon, and submitted to the tax office of the above tax office the total of KRW 531,63,000 sales of KRW 531,63,00 in total to 13 business parties, such as omitting the sales of KRW 466,45,000, which was recorded as if the sales of KRW 65,178,000 were only 65,178,000.
(c) No aggregate table of accounts by seller and seller shall be submitted to the Government without supplying or being supplied with any part of goods or services related to the second processing sales on February 2011, stating in falsity the aggregate table of accounts by seller and seller;
Nevertheless, the defendant is in the Seo-gu Incheon around October 25, 201.