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Defendant shall be punished by imprisonment for one year and by a fine of 500,000,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant, from September 10, 2012 to September 30, 2014, operated D, an individual company established for the purpose of wholesale business of building materials in Kimpo-si, Kimpo-si, Kimpo-si.
1. On January 25, 2013, the Defendant submitted a false list of accounts for separate accounts by customer, stating in falsity the list of accounts for separate accounts by customer, as if D supplied goods or services to E, etc., even though D did not supply goods or services to E, the Defendant submitted a false list of accounts for separate accounts by customer customer. From that time to January 25, 2014, the Defendant submitted a false list of accounts for total supply amount of KRW 2,901,614,100 in total three times in the same manner as in attached Table 1 of the list of accounts for separate accounts from that time, from that time to January 25, 2014.
Accordingly, the Defendant did not supply goods or services, and entered a list of total tax invoices by customer under the Value-Added Tax Act in a false manner, and submitted it to the Government.
2. On January 25, 2013, the Defendant submitted a false list of the separate tax invoices at Kimpo-si, Kimpo-si, a false list of the total amount of value added taxes at D-D-2, 2012 at the Kimpo-si, and the Defendant submitted a false list of the total amount of tax invoices at KRW 328,791,070 to the public official in charge as if D had not received goods or services from JC-ho, etc. but received goods or services from JC-ho, etc., and submitted the false list of the total amount of tax invoices at KRW 328,791,070 to the public official in charge from that time until January 25, 2014 in the same manner as attached Table 2 of the daily list of crimes.
Accordingly, the Defendant did not receive the supply of goods or services and did not receive a list of total tax invoices by individual supplier under the Value-Added Tax Act.