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Defendant shall be punished by a fine of 20 million won.
If the defendant does not pay the above fine, KRW 100,000.
Reasons
Punishment of the crime
The Defendant is running a wholesale and retail business in Yongsan-gu Seoul Metropolitan Government with the trade name "E".
1. Issuing false tax invoices and submitting a list of total tax invoices by customer;
A. On July 18, 2014, the Defendant issued a false tax invoice as if he supplied the goods equivalent to KRW 50,000,000 to the above E office, although there was no fact that the Defendant supplied the goods equivalent to the supply price of KRW 50,00,00 to the drugs.
B. On July 30, 2014, the Defendant issued a false tax invoice as if he supplied goods equivalent to KRW 46,500,000 in the supply price to the above drugs at the same place as the above paragraph (a).
(c)
On January 24, 2015, the Defendant filed a report on the determination of value-added tax for the second period of 2014 of the above E-E with the Busan Tax Office, and submitted to the person in charge of the transaction, a list of accounts for separate accounts of the sales place, stating that there was any false fact, even though the company did not supply goods or services equivalent to 46,50,000 won in the supply price to the drugs of the Dispute Resolution Co., Ltd.
2. Receipt of false tax invoices and submission of a list of total tax invoices by false seller;
A. On December 29, 2014, the Defendant received four copies of the tax invoice amounting to KRW 403,244,545, respectively, from the time on which the Defendant received false tax invoice as if he received no supply of goods equivalent to KRW 170,754,545 from F, even though he did not receive goods equivalent to the supply price of KRW 170,75,545 from F, and until December 21, 2015, as indicated in the list of crimes in the attached list of crimes.
B. On January 25, 2016, the Defendant filed a report on the determination of value-added tax of the above E at the Busan Tax Office on February 25, 2015, and submitted to the person in charge of the purchase, a list of accounts for separate tax accounts by the purchaser, stating as if there were any false facts, even though the said company did not have received goods or services equivalent to the total supply value of G from G.
Summary of Evidence
1. Statement by the defendant in court;
1. Value-added tax;