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Defendant shall be punished by imprisonment for three years and fine for 2,600,000 won.
5. When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who operated a “D Company” as a wholesale and retail chain from May 201 to January 2013, 2013 in Kimpo-si, Kimpo-si.
No person shall submit to the Government the sales and total tax invoice under the Value-Added Tax Act, without supplying or being supplied with goods or services for profit, entered them in falsity.
Nevertheless,
1. On October 23, 2011, the Defendant submitted a false list of total tax invoices by customer on a commercial basis on or around October 23, 2011, upon filing a preliminary return of value-added tax on D companies with the second half of October 2011 from Seocheoncheon Tax Office, which entered the price of goods or services from E companies in total, KRW 392,86,550, KRW 421,756,450 from E companies, KRW 17,569,200 from G companies, KRW 17,569,200 from H companies, and KRW 85,680,00 from H companies, and KRW 156,495,50 from I, KRW 202,296,60 from J companies, and KRW 202,66,300 from J companies to submit a false list of total tax invoices by entering the supply price of goods or services as if they were supplied.
2. On January 20, 2012, the Defendant submitted a false list of total tax invoices by customer on January 20, 2012, upon filing a final return on the value-added tax base for the second half of January 20, 2012 from the Seocheon Tax Office to the company for profit-making purposes. Notwithstanding the absence of any provision of goods or services, the Defendant submitted a false list of total tax invoices by customer from H companies with KRW 827,860,90, and KRW 150,593,850 from E companies, KRW 261,697,350 from F companies, KRW 267,350 from I, and KRW 76,627,70 from G companies, and KRW 106,80,000 from G companies, entered as if they were supplied with the goods or services, and submitted one of the total supply value, KRW 1,423,579,800 from G companies.
3. The Defendant, who entered and submitted a false list of total tax invoices by customer as of July 25, 2012, in Seomancheon Tax Office around July 25, 2012, for profit-making purposes.