No person shall submit to the Government any sale under the Value-Added Tax Act or a list of invoices by seller without supplying or receiving any goods or service by falsehood.

Nevertheless, on July 25, 2008, the Defendant: (a) purchased goods from 11 companies such as F, etc. to deposit them into the purchasing agency’s account; and (b) submitted a false statement of tax account amounting to KRW 486,29,000 from that time until October 25, 2009, stating the statement of tax account amounting to KRW 486,29,000, which was received without real transaction by returning the goods to the borrowed account of G, H, I, etc.; and (c) submitted the false statement of tax account amounting to KRW 4,508,00,000 from that time to December 25, 2009, as written in the list of crimes 1 to 209.

As a result, the Defendant entered a list of total tax invoices by a purchaser under the Value-Added Tax Act for profit, and submitted it to the government.

Judgment

Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment of Specific Crimes”) provides that a person who commits a crime under Article 10(3) and the former part of Article 10(4) of the Punishment of Tax Evaders Act for profit shall be punished by imprisonment with prison labor for at least three years, if the total amount of the supply price or the purchase price or the purchase price (hereinafter “supply price, etc.”) stated on the list of the total tax invoices on the invoice and the invoice of tax invoice by the purchaser is at least five billion won.