Text
Defendant shall be punished by a fine of 12,000,000 won.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant, as the representative of C, a company that manufactures and sells laundry, etc. located in B at the Namyang-si, Gyeonggi-do, on July 25, 2012, submitted to the public official in charge of the supply of goods equivalent to KRW 70,060,000 of the market price to D as if he/she supplied goods equivalent to KRW 70,060,000 of the market price to D, but the Defendant, although not having supplied goods to D, submitted a sum table of accounts of separate accounts of each seller as above in order to improve sales performance for the customer’s request and low interest rate, although he/she did not supply goods to D.
In addition, from the time to January 25, 2015, the Defendant submitted a list of total sum of the supply amounts of KRW 247,550,000 in the above-mentioned manner, as shown in the list of crimes in the attached Table, on six occasions from that time, to January 25, 2015.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation;
1. A copy of a tax invoice and an electronic tax invoice;
1. Application of Acts and subordinate statutes to a list of total tax invoices by customer (as referred to in subparagraph 1 of 2012), a list of total tax invoices by customer (as referred to in subparagraph 2 of 2012), a list of total tax invoices by customer, a list of total tax invoices by customer (as referred to in subparagraph 1 of 2013), a list of total tax invoices by customer (as referred to in subparagraph 2 of 2013), a list of total tax invoices by customer (as referred to in subparagraph 1 of 2014), a list of total tax invoices by customer, a list of total tax invoices by customer (as referred to in subparagraph 2 of 2014);
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Optional to the punishment);
1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply, but the amount of fines shall be separately determined and added for each offense of violation of the Punishment of Tax Evaders Act);
1. As to the crimes of KRW 12 million (as to the crimes of KRW 3 million in the annexed crimes Nos. 1 and 3, each of the three million fines, and as to the crimes of KRW 2 million in the net time and Nos. 2 and 4, each of the fines shall be set at KRW 2 million in the fines, and as to the crimes of KRW 5 and 6, each of the fines shall be set at KRW 1 million in the fines.