beta
Text
Defendant
A Imprisonment for one year, and Defendant B shall be punished by a fine of 10,000,000 won.
However, the defendant A.
Reasons
Punishment of the crime
Defendant
A was the representative director of Defendant B Co., Ltd. in Guro-gu Seoul Metropolitan Government from June 27, 2010 to June 26, 2015, and Defendant B Co., Ltd is a corporation established for the purpose of manufacturing steel structures and manufacturing air ventilation.
1. He/she shall not issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving goods or services by Defendant A, and shall not submit to the Government a list of total tax invoices by seller and seller under the Value-Added Tax Act entered in falsity;
A. On October 25, 2013, the Defendant submitted a list of total tax invoices by seller, and the Defendant submitted the list of total tax invoices by seller from July 1, 2013 to the same year in the period of taxation, notwithstanding that no real transaction was made at the Gu-dong 1, Yeongdeungpo-gu, Seoul Metropolitan Government public service center at the Gu-dong 1, 23 around October 25, 2013,
9. By the 30th day, Defendant B Company entered and submitted to the Government a list of total tax invoices by seller equivalent to KRW 601,260,000 in supply value to the purport that it was supplied with goods or services equivalent to KRW 600,000 from D Company.
B. Around January 15, 2014, the Defendant received false tax invoices from Defendant B’s office, despite the fact that Defendant B had not received goods or services from virtue industry, the Defendant received false tax invoices as if he had received goods or services in an amount equivalent to KRW 30,000,000.
(c)
In January 2014, the Defendant submitted a list of total tax invoices by seller on April 25, 2014, despite that no real transaction was made at the Gu tax office located in Yeongdeungpo-gu Seoul Metropolitan Government Dong-dong 1-23 around April 25, 2014, the Defendant was from January 1, 2014 to the same year in the taxable period.
3. By the end of 31, Defendant B was supplied each goods or services equivalent to KRW 200,000,000 from E, and KRW 200,000,000 from F, by seller equivalent to KRW 521,643,00 in total.