Text
Defendants shall be punished by a fine of KRW 15 million.
Defendant
If A does not pay the above fine, 100,000.
Reasons
Punishment of the crime
Defendant
A is the representative director of the corporation B located in the Seoul Special Metropolitan City of North Korea D, and the defendant B is a corporation established for the purpose of high import, etc.
No person shall submit to the Government any goods or services without being supplied or entered a list of total tax invoices by seller and by seller under the Value-Added Tax Act in falsity.
1. On January 25, 201, Defendant A filed a return of value-added tax for the second period of 2010 from the Hyaex Tax Office located in 352-98, South and North Korea, North Korea, North Korea, the Defendant: (a) around October 1, 2010 to December 31, 201; (b) although there was no supply of goods or services equivalent to KRW 300,000,000 (tax invoices Chapter 2), the Defendant entered a false list of tax invoices for individual suppliers as if he was supplied with such goods or services, and submitted it to the public official in charge of the said tax office.
2. Defendant B, the representative director of the Defendant, committed the above violation in relation to the Defendant’s business at the date and place specified in paragraph (1).
Summary of Evidence
Defendant
A Application of A’s legal statement, accusation, list of individual account statements by seller
1. Defendant A: Violation of the Punishment of Tax Evaders Act 3 of Article 10(3) of the Punishment of Tax Evaders Act : Articles 18 and 10(3)3 of the Punishment of Tax Evaders Act;
1. Articles 70 and 69 (2) of the Criminal Act for detention in a workhouse (Defendant A);
1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;