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Defendant
A Imprisonment for eight months, and Defendant B shall be punished by a fine of 2,00,000 won.
Defendant
B The above fine.
Reasons
Punishment of the crime
Defendant A is the actual operator of the household manufacturing enterprise in Seo-gu Incheon, Seo-gu, Incheon.
1. The fact that Defendant A filed a list of total tax invoices by customer on January 25, 2013 at the Seo-gu Incheon Seo-dong 683-5, Seo-gu, Incheon, Seo-gu, Seo-gu, 2012 value-added tax was returned to G in 2012, despite the fact that he/she had not supplied goods or services to G, the fact is that he/she falsely entered the list of total tax invoices by customer as if he/she supplied goods or services equivalent to KRW 92,543,000 in G in supply price in G in the list of crimes: Provided, That it is evident that “Ma of the credit rating company” 4 business parties is a clerical error in the list of crimes list No.
As stated above, a list of total tax invoices by customer entered false as if the supply of goods or services equivalent to the total value of 370,837,000 won was supplied was submitted to the public official in charge of false name.
2. On January 25, 2013, Defendant A submitted a list of total tax invoices by seller: (a) on the return of the value-added tax at the office of Seocheon Tax Office on two years 2012 at the above office of Seocheon Tax Office on January 25, 2013; (b) notwithstanding the fact that there was no supply of goods or services from H, the false statement was made as to the supply price of goods or services equivalent to KRW 48,872,00 from the original industry as if the goods or services were supplied; and (c) on the other hand, Defendant A submitted a false list of total tax invoices by seller as indicated in the list of crimes (2).
Defendant B, the representative of the J established in 601 of the Seo-gu Incheon International Building 601, Defendant A as the co-operator of the J, Defendant A loaned money to K’s operator L and failed to receive it, and Defendant B issued a false tax invoice as if the J was supplied with the goods from K, and used it to be refunded value-added tax.