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Defendant shall be punished by a fine of KRW 5,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant is a person who operated a construction business with the trade name “C” in Gangseo-gu Busan Metropolitan Government from June 2013 to June 30, 2015.
On April 8, 2014, the Defendant reported value-added tax for a period of three years, 2013 by accessing the National Tax Service website through the electronic declaration website by the National Tax Service. The facts are as follows, if the Defendant supplied goods or services equivalent to KRW 260,000,000 in total of supply values in D, etc. as shown in the list of crimes, and the Defendant falsely stated a list of total tax invoices by customer as if he/she supplied goods or services, and the facts are as follows: (a) the portion of “15,00,000,000 won” written in the written indictment of KRW 150,000,00 from E without being supplied with goods or services is erroneous, and thus, they are corrected ex officio.
The list of total tax invoices by seller was entered falsely as if they were supplied with goods or services, and submitted it to the government respectively.
Accordingly, the Defendant did not supply or receive goods or services, and submitted a list of total tax invoices by seller under the Value-Added Tax Act to the government with false entries.
A summary of the evidence of KRW D 55,000,000 2F 60,000,000 G G 3 G 80,000,000 4 H 5,000,000,000 160,0000 160,0000,000 160,000,000 5 I 60,000,000
1. Police suspect interrogation protocol of the accused;
1. Application of Acts and subordinate statutes, such as a written accusation, a written investigation completion report, a list of individual tax invoices by customer, a list of total tax invoices by customer, and a written answer (I);
1. Article 10(3)3 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) concerning the crime
1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;
1. Selection of an alternative fine for punishment;
1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;