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Defendant
A. The defendant B shall be punished by a fine of 20,000,000 won for six months of imprisonment.
except that this judgment.
Reasons
Punishment of the crime
The defendant A is the representative director of the concentration industry, and the defendant B is a corporation established for the purpose of management of the concentration industry, low temperature storage of agricultural and livestock products, joint purchase business, etc.
1. He/she shall not submit to the Government a list of total tax invoices by customer under the Value-Added Tax Act without supplying or being supplied with goods or services by Defendant A, or submit to the Government a list of total tax invoices by customer under the Income Tax
Nevertheless, around March 26, 2009, the Defendant registered his business as “B farming association corporation,” “agricultural and processed agricultural products manufacturing business,” “type of business,” and “agricultural and processed agricultural products manufacturing business,” with the business location of the business place, and submitted a false list of the total tax invoice to the following, without supplying goods or services, thereby raising the sales performance of the said B farming association corporation, thereby getting loans from the financial institution.
Around October 25, 2010, the Defendant submitted a written report on the list of total tax invoices for each of the scheduled sales places (from July 1, 2010 to September 30, 2010) of B farming associations in the Republic of Korea (hereinafter “BF”) as set forth in the above B B’s “B farming associations’ report on the list of total tax invoices for each of the two scheduled sales places (from July 1, 2010 to September 9, 2010).” (B) On October 25, 2010, the Defendant entered the business registration number E, trade name E, F, sales tax invoice 1, 500, 300, 300, 300, 300, 300, 300, 300, 300, 300, 300, 300, 300, 10, 200, 300, 300.
C. Around January 25, 2011, the Defendant access to the Home Rental System at the National Tax Service’s office in the Republic of Korea, the National Tax Service, and the said B’s “the final and conclusive tax invoice on February 2010.”