A shall be punished by imprisonment with prison labor for six months, by a fine of ten thousand won,00,000 won.

except that this judgment.

Defendant

A is the representative director of the defendant B corporation, a fire door manufacturing company located in Daegu Seo-gu D.

1. Defendant A

(a) No person liable to submit to the Government a sum table of tax invoices by customer under the Value-Added Tax Act in violation of Article 10 (1) 2 of the Punishment of Tax Evaders Act shall submit a sum table of tax invoices by customer on which false statements are made;

Around July 25, 2010, the Defendant filed a report on value added tax at the office of the foregoing B Co., Ltd. (hereinafter referred to as “B”), and during the pertinent taxable period, provided goods or services equivalent to KRW 26,101,00,00 with E during the pertinent taxable period, but supplied goods or services equivalent to KRW 243,405,439 to the trader during the pertinent taxable period, including omitting the list of total tax invoices, and subsequently submitted a false list of total tax invoices by customer, stating that the Defendant supplied goods or services equivalent to KRW 80,692,178, as if he/she supplied goods or services to the trader during the pertinent taxable period.

In addition, from July 25, 2010 to January 25, 2015, the Defendant submitted a list of total tax invoices by the seller, stating or understating the total amount equivalent to KRW 4,503,767,148 on 19 occasions, such as the previous list of crimes (1).

(b) No person shall submit to the Government a false list of tax invoices by customer under the added-value-added tax-related Acts without supplying or being supplied with goods or services violating Article 10(3)3 of the Punishment of Tax Evaders Act;

On July 25, 2010, the Defendant filed a return of value added tax at the office of the foregoing B Co., Ltd. around July 25, 2010, and filed a return of value added tax on January 2010 with F Co., Ltd. during the pertinent taxable period, but did not provide goods or services to F Co., Ltd. during the pertinent taxable period, the Defendant stated a false list of tax invoices as if he supplied goods or services, and there is no real transaction equivalent to KRW 100,614,170 during the pertinent taxable period.