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Defendant shall be punished by a fine of KRW 3,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant is the representative of “C”, a cable broadcasting installation company.
1. On January 25, 201, the Defendant submitted a final return on the value added tax at the Suwon Tax Office located in Suwon-si on February 201, 201, the Defendant submitted the final return on the tax invoice by customer, stating false tax invoice by customer as if he/she supplied goods or services in an amount equivalent to KRW 43,263,00, to one stock company without supplying goods or services to compliance, and submitted the final return on the tax invoice by customer as shown in the list of crimes in the attached Table, including the submission to the public official in charge of the final return on February 2, 2010, the final return on the tax invoice by customer, the final return on the tax base by January 1, 2011, and the scheduled and conclusive return on the tax base by customer at February 2011, respectively.
2. Submission of a list of total tax invoices by customer by false entry;
A. On January 25, 2011, the Defendant for the final return of value added tax on the second half of 2010 filed a final return of value added tax at the Suwon Tax Office on January 25, 201, the fact was falsely stated as if he received goods or services equivalent to KRW 690,000 from D Company without being supplied with goods or services from D Company, E Company, or F, and falsely entered as if he received tax invoices equivalent to KRW 16,360,000 from E Company, and submits a false statement as if he received goods or services equivalent to KRW 4,886,000 from F.
B. On July 25, 2011, the Defendant for the final return of value added tax filed a final return of value added tax at the Suwon Tax Office around July 25, 201, which entered false statements as to the supply price of goods or services from F, even though there was no fact that he received goods or services from F, the Defendant filed a final return of value added tax at the Suwon Tax Office around July 25, 201.
(c).