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Defendant shall be punished by a fine of 11,000,000 won.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
C is the representative of the “E” company located in Yeonsu-gu Incheon Metropolitan City D, and the defendant is a person who actually operated the above company with C.
1. On April 30, 2012, the Defendant issued a false tax invoice and received false tax invoice amounting to KRW 135,000,000 in total amount, including issuing a tax invoice equivalent to KRW 70,000,000,000 in total for two occasions, regardless of the fact that E had not supplied goods or services to F companies, and on April 13, 2012, the Defendant received false tax invoice amounting to KRW 27,70,000 in total amount, as shown in attached Table 1, including the receipt of tax invoice amounting to KRW 86,800,000 in total, three times, such as in attached Table 2, the list of crimes.
2. According to the evidence duly adopted and examined by the court, it can be acknowledged that the sum table of the tax invoices by each purchaser is submitted simultaneously in the document accompanying the report while filing a false sum table of the tax invoices and each of the value-added tax returns at each time in February 2, 2011 and January 2012. Thus, the crime of violation of the Punishment of Tax Evaders Act due to the submission of a false sum table of the tax invoices by the purchaser and the crime of violation of the Punishment of Tax Evaders due to the submission of a false sum table of the tax invoices by each purchaser is an ordinary competition relationship, respectively.
Therefore, the facts charged are corrected as above.
A. On January 25, 2012, the Defendant conspired with C, and filed a return of value added tax for the second period of 201 at the tax office located in the Namdong-gu Incheon Metropolitan City (548) around January 25, 2012. Notwithstanding the fact that there was no fact that the Defendant supplied goods or services to F Company or H Company, the Defendant supplied F Company goods or services worth KRW 210,000,000, and KRW 53,614,120, in total, three times from July 1, 201 to December 31, 201 of the same year.