beta
Text
Defendant
A Fine of 70,000,000 won, Defendant B’s fine of 70,000,000 won, Defendant C Company’s fine of 60,000 won.
Reasons
Punishment of the crime
Defendant
A is a person who worked as the representative director of Defendant C (H before the change) located in the Republic of Korea F (former address: Mapo-gu Seoul Metropolitan Government G) from April 6, 2010 to July 22, 2013, and Defendant B is a person who served as the representative director of the said C from July 22, 2013 to July 22, 2013.
1. No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or being supplied with any goods or services by a false entry;
Nevertheless, the Defendant, at the above H office located in Mapo-gu Seoul Metropolitan Government around October 25, 2010, filed a preliminary return of value-added tax on February 2010 of the said H- 2010, the Defendant entered and submitted to the Government a false list of total tax invoices by customer, as shown in the attached Table (1), as if he/she supplied an agency’s total amount of KRW 106,223,222 of the value of services, such as electronic service charges, even though he/she did not have supplied goods or services at all after the change, as if he/she supplied the agency’s electronic service charges, and submitted a false list of total tax invoices by customer, from that time until April 25, 2013, as shown in the attached Table (1).
2. No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or being supplied with such goods or services by false entry.
Nevertheless, the Defendant filed the final return of value-added tax on July 25, 2013 at the above C office located in the Hanam City F, and filed the final return on January 2013, 2013 of the above C-C-B with the Government, including the submission of a false list of total tax invoices by customer, as if the Defendant supplied 656,297,013 won in total of the value of services, such as computer service costs, to the agents, even though the Defendant had never supplied the goods or services before the C-C-B