When the defendant does not pay the above fine, 100,000 won.

The defendant is a person who operates a company manufacturing industrial machinery with the trade name of C Co., Ltd. in Haak-gun, Chungcheongnam-gun.

On January 25, 2012, the Defendant reported the value-added tax for the last two years of 201 on the Masan District Tax Office located in the Central Dong, Changwon-si, Changwon-si, which entered the false list of the total purchase tax invoices in the amount equivalent to KRW 306,684,00 in total of the value of supply as if he received the supply of goods or services from D, without being being supplied with the goods or services from D, was submitted to the said tax office.

Accordingly, the Defendant entered the list of total tax invoices by customer under the Value-Added Tax Act in falsity and submitted it to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes on investigation reports (a list of total tax invoices by seller and by seller);

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines concerning the facts constituting the crime;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;