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Defendant
A Imprisonment for two years, Defendant B shall be punished by a fine of 30,000,000 won, respectively.
Defendant
A.
Reasons
Punishment of the crime
Defendant A is a person who actually operates a restaurant with the trade name of “E” in Young-gu, Young-gu, Chungcheongnam-gu, Cheongju, and also operates B, F, etc., a corporation manufacturing foodstuffs.
No act of submitting to the Government a list of total tax invoices by seller and seller under the Value-Added Tax-Related Acts without supplying or receiving goods or services for profit shall be submitted with false entries.
Nevertheless, the Defendant issued a processed tax invoice as if there was a transaction with the above “E” restaurant in order to unfold the transaction size of the above Company B, etc. and secure large distributors, such as home flus, and lot shopping, etc., and recorded it on the list of total tax invoices of the “E” restaurant and submitted it to the competent tax office.
1. On July 26, 2010, the Defendant submitted a false list of total tax invoices by seller to the Government on five occasions in total, including the submission of the false list of total tax invoices by seller from around July 25, 2012, even though there was no fact that he received goods from B at the Cheongju Tax Office, and from the said E, as if he received goods from the said 9,000,000 won, as if he received goods from the said e.g., “E”, and from around that time to July 25, 2012, the Defendant submitted a false list of total tax invoices by entering the false list of total amount of KRW 4,392,442,250 from that time to July 25, 2012.
2. The Defendant who submitted a false list of total tax invoices by customer means of sales to the Cheongju Tax Office around July 26, 2010 and the E, “E,” even though there was no fact of supplying goods to F, as if he supplied goods equivalent to KRW 51,104,00,00 of the “E”, and submitted a false statement on the list of tax invoices by customer means of sales around July 25, 2012, and as shown in the annexed list of crimes (2) between that time.