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Defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 500,580,793.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The defendant is a person who runs a wholesale and retail business of scrap metal in the name of "C".
1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);
A. On January 25, 201, the Defendant submitted a false list of total tax invoices by seller, stating as if he were supplied goods or services equivalent to KRW 70,00,00, while failing to be supplied with goods or services from “D,” in filing the final return of value-added tax for the second period of the Value-Added Tax for the year 201 at Ansan-gu at Ansan-si at Ansan-si. In addition, the Defendant submitted a false list of total tax invoices by seller from October 25, 2010 to January 26, 2012 at all five times (the second preliminary return and final return of value-added tax for the year 2010, the final return of value-added tax for the year 10, the final return of value-added tax for the year 2011, and the final return of value-added tax for the second period of the year 2011) in the same way as the supply value in attached Table (1).
B. Around July 25, 2011, the Defendant submitted a final return on the aggregate of supply values of KRW 2,145,596,510 by false sources of sales, as shown in attached Table (2), even if he/she did not supply goods or services to E, submitted a false aggregate of tax invoices by customer, as if he/she supplied goods equivalent to KRW 18,200,00,000. From that time until January 26, 2012, the Defendant submitted a false aggregate of tax invoices by customer (the final return of value-added tax for 1, 2011, the final return of value-added tax for 2,145,596,510 in total of supply values, as shown in Table (2) of the crime committed in attached Table (2).
Accordingly, the Defendant submitted to the Government a list of total tax invoices by seller and seller equivalent to the total supply value of 5,005,807,930 won (2,860,211,420 won) for profit-making purposes.
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