Where a defendant fails to pay a fine, 100,000 won shall be one day.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

A. Nevertheless, on July 25, 2012, the Defendant reported the value-added tax for the first time in 2012 at the Macheon-si Office located in Songcheon-si, Mancheon-do, Mancheon-do. Around July 25, 2012, the Defendant filed a false list of individual tax invoices by seller, and submitted it to the public official in charge, as if he was supplied goods equivalent to KRW 200,000,000 from the above B without being supplied with goods from B.

B. Nevertheless, around July 25, 2012, the Defendant reported the value-added tax for the first time in 2012 at the Macheon-si Office located in Songcheon-si, Gyeonggi-do, Mancheon-do, Macheon-do, 2012, and submitted a false list of tax invoices by the seller to the public official in charge, stating in falsity the supply price of goods equivalent to KRW 200,080,000 as if the goods were supplied to C.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime.

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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;