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Defendant
A Imprisonment for 6 months, Defendant B shall be punished by a fine of 20,000,000 won.
However, the defendant A.
Reasons
Criminal facts
Some of the facts charged were corrected.
Defendant
A is the representative director of corporation B, and Defendant B is a corporation established for the purpose of wholesale and retail business of fishery products.
Defendant
A No person shall issue or be issued an invoice under the Corporate Tax Act without supplying or being supplied with goods or services.
Nevertheless, around June 30, 2014, the Defendant issued eight copies of an invoice of KRW 117,00,000 in total of supply value by the same method as indicated in the annexed crime list from the fishery partnership corporation to October 13, 2014, as shown in the annexed crime list, as if the Defendant was supplied with the goods or services by the fishery partnership corporation C even though he was not supplied with the goods or services by the fishery partnership corporation C, and thereafter issued eight copies of an invoice of KRW 1,180,000 in total as above, as shown in the annexed crime list.
No person shall submit to the Government a list of total invoices by seller and by seller under the Corporate Tax Act without supplying goods or services or without being supplied with them by falsehood.
Nevertheless, around February 16, 2015, the Defendant submitted to the Government a false list of total tax invoices by seller in 2014, as it was supplied with goods or services equivalent to KRW 1,180,000,000, even though it was not supplied with goods or services by a fishery partnership corporation C at the place described in paragraph 1(a) of Article 1.
Defendant
B The Defendant, a representative director, committed an offense as described in paragraph (1) in relation to the Defendant’s business.
Summary of Evidence
1. Defendant's legal statement;
1. Statement made to D by the police;
1. Application of Acts and subordinate statutes to invoices (25 pages of investigation records) and aggregate invoices by seller (29 pages of investigation records);
1. Article relevant to the facts constituting an offense and the selection of punishment;
A. Defendant A: The Punishment of Tax Evaders of each of the former Tax Evaders Act on December 31, 2018