beta
Text
Defendant shall be punished by a fine of KRW 7,000,000.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
The defendant is a person who operated Yangcheon-gu Seoul Metropolitan Government B.
1. Submission of false total tax invoice by buyer;
A. A. Around July 25, 2008, the Defendant reported a value-added tax return for the first time in 2008 on the Yangcheon Tax Office located in Yangcheon-gu Seoul, Yangcheon-gu, 319-12, the Defendant submitted to “B” any goods or services equivalent to KRW 10,020,000 in total value, any goods or services equivalent to KRW 15,030,000 in total value in “D”, any goods or services equivalent to KRW 15,00,000 in total value, and any goods or services equivalent to KRW 40,050,000 in “E”, and any goods or services equivalent to KRW 25,00,000 in total value in “F”, respectively.
However, in fact, there was no fact that goods or services were supplied in “C”, “D”, “E”, and “F” as above.
Accordingly, the defendant made a false entry into the list of total tax invoice and submitted it to the government.
B. Around January 25, 2009, the Defendant reported a value-added tax return for the second period of 2008 on the said Yangcheon Tax Office (B), and submitted in “B” goods or services equivalent to KRW 15,020,000 in total of the supply value, goods or services equivalent to KRW 10,000 in “D”, and the supply value in “E”, as if they were supplied goods or services equivalent to KRW 70,030,00 in total of the supply value, respectively.
However, in fact, there was no fact that goods or services were supplied in “C”, “D”, and “E” as above.
Accordingly, the defendant made a false entry into the list of total tax invoice and submitted it to the government.
2. Submission of false list of total tax invoices by customer.
A. On July 25, 2008, the Defendant reported a value-added tax return for the first time in 2008 on the said Yangcheon Tax Office, and received goods or services equivalent to the total value of KRW 40,209,000 from “G” in “B”, and the total value of goods or services equivalent to KRW 79,925,727, respectively.