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Defendant shall be punished by imprisonment with prison labor of one year and six months and by a fine of twenty thousand won.
The above fine shall not be paid by the defendant.
Reasons
Punishment of the crime
The Defendant is the representative of “F” on the fourth floor of the commercial building located in Bupyeong-gu, Seocheon-gu E.
1. He/she shall not submit to the Government a false list of total tax invoices by customer and seller under the added-value-Added Tax-related Acts without supplying or receiving any goods or services from the purchaser;
A. On January 25, 2013, the Defendant filed a final return on value added tax at the Bupyeong-gu Seoul Special Metropolitan City, Seocheon-gu, Seoul Special Metropolitan City, 227, and filed a final return on value added tax for two years, 2012, and the Defendant filed a false list of the total amount of KRW 78,700,000 for each purchase price as stated in [Attachment] No. 1 through No. 6] of the annexed crime list as if he received supply, even if the F did not receive goods or services from the G and the Dispute Resolution Co., Ltd.
B. Around July 25, 2013, the Defendant filed a final return on value-added tax at the said subsidiary tax office, and at the first time in 2013, the Defendant filed a final return on value-added tax. The fact was that F was supplied without being supplied with goods or services from the Dispute Settlement Bank, as stated in the attached Table No. 7-10,050,000 won in total, as stated in the table of crime No. 7-1, as stated in the attached Table No. 7-10, as if the F was supplied, and submitted to the person in charge, a false list of accounts for each purchaser.
2. Part on a sloping cell;
A. On January 25, 2013, the Defendant: (a) filed a false list of accounts of KRW 788,700,00 in supply price at the above sub-tax office on or around January 25, 2012; and (b) filed a false list of accounts of KRW 78,869,95 in the amount of supply; and (c) filed a false list of accounts of KRW 788,70,00 in the amount of supply price; and (d) filed a false statement of accounts of KRW 788,70,00 in the amount of purchase price; and (e) filed a false statement of accounts of KRW 298,70,00 in the amount of tax calculated on or around May 31, 2013; and (e) calculated income tax on KRW 298,273,057 in the amount of tax calculated on February 1, 200.