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Defendant shall be punished by a fine of KRW 10,000,000.
In order to order the provisional payment of an amount equivalent to the above fine.
Reasons
Punishment of the crime
Defendant
A Co., Ltd. is a corporation that operates wholesale business, such as household goods, and C is a person who actually operates the above (State) A in Seoul Agricultural Center D.
The defendant C, the actual representative director of the defendant, committed the following offenses with respect to the defendant's business.
1. Submission of a false list of accounts of separate tax invoices by customer;
A. On July 25, 2013, C filed a final return on value added tax on the said (A) with the original tax office located in Changdong, Dobong-gu Seoul Metropolitan Government, stating false information on the following: (a) although there was no fact that he/she supplied goods or services to E and F, C provided a list of the total tax invoices for the supply of goods equivalent to KRW 10,245,000 for each tax invoice, and supplied F with goods equivalent to KRW 194,526,000 for each tax invoice.
B. Around October 25, 2013, at the original tax office located in Changdong, Dobong-gu Seoul Metropolitan Government, filed a preliminary return of value-added tax on the said (State) with the original tax office on the second half of 2013, stating false information on the fact that no goods or services were supplied to G and H. However, the list of the total tax invoices provided goods equivalent to KRW 20,156,000 for each tax invoice and supplied H with the goods equivalent to KRW 10,17,000 for each tax invoice.
2. Submission of a false statement on a list of accounts of separate tax invoices by purchasers;
A. On July 25, 2013, C filed a final return on value-added tax on the said (State) at the Nowon-gu Seoul Metropolitan Government Nowon-gu District Tax Office, Seoul, with the content that “A was supplied with goods or services from I and J, and received goods equivalent to KRW 610,765,000 for each tax invoice” on the list of the purchase tax invoices, stating that “A received goods equivalent to KRW 610,765,000 for each tax invoice from J, and received goods equivalent to KRW 205,10,000 for each tax invoice.”
B. C is Chang-dong, Dobong-gu, Seoul around October 25, 2013.