beta
Text
Defendant
A Imprisonment of 1 year and six months and fine of 460,000,000 won, Defendant B’s imprisonment of 10 months and fine of 330,000,000 won.
Reasons
Punishment of the crime
1. Defendant A [2013 high x 178,275 (Joint)] from March 22, 2011, Defendant A: (a) from around March 22, 201, to operate retail business, etc. of home appliances in the Dong-dong E-dong; (b) around July 25, 201, Defendant A reported value added tax for the first period of January 201 at the Dong-dong tax office located in the Dong-dong, Young-dong, Chungcheongnam-dong, Chungcheongnam-dong; (c) provided goods or services worth KRW 139,60,000 in total to G company; and (d) submitted a list of accounts for foreign tax accounts by customer.
However, the fact that the F did not supply the G company goods or services equivalent to the same amount.
In addition to this, the Defendant submitted a list of total tax invoices by customer as shown in the attached list 1 of the daily table of crimes to each customer, and submitted false entries in the list of total tax invoices by customer as if he did not supply goods or services to each customer.
Accordingly, the Defendant, without supplying goods or services for profit-making purposes, entered the list of accounts for separate tax accounts of KRW 2,317,81,888,636, the supply price of KRW 2,087,90,090, and the supply price of KRW 2,317,818,681 on February 2, 201, and submitted it to the Government.
2. Defendant B [2013 Gohap 178] Defendant B is a person who registered a G company located in the Seo-gu Daejeon H building 165 under the name of business operator, and operated jointly with the I.
On July 25, 2011, the Defendant reported the value-added tax at the tax office located in Seo-gu, Daejeon, Seo-gu, Daejeon, and on January 201, 201, the G Company received total goods or services equivalent to KRW 139,600,000 from F, and submitted the list of accounts for each purchase.
However, the G company did not receive from F goods or services equivalent to the same amount.
In addition, the defendant submitted a list of total tax invoices by seller as shown in the attached list 2, as well as the attached list of crimes, and received goods or services from each transaction party without being supplied.