No person shall submit to the Government a false list of accounts for sales or purchase under the added-value-Added Tax-related Acts without supplying or receiving goods or services.

[2017 Gohap 197] From July 2012 to June 2013, the Defendants were willing to issue a false tax invoice to the customer for the purpose of getting loans by reporting the company’s sales performance to those who run G with the mobile phone sales purpose in Dongdaemun-gu Seoul Metropolitan Government F from July 2012 to June 2013.

On July 25, 2013, the Defendants conspired and filed a report on G’s first taxable period in Seodaemun-gu Seoul Metropolitan Government Tax Center on July 25, 2013, and filed a false statement on G’s supply value of KRW 132,90,000 in total, without supplying goods or services to H. In addition, the Defendants submitted a list of the total sum of the sales invoice of KRW 132,90,000 to the staff in charge.

[2017 Gohap 75] From July 1, 2013 to June 30, 2016, the Defendants were willing to receive loans from financial institutions and obtain them by deception, despite the fact that the Defendants were the persons who operated the J for the purpose of manufacturing clothes in Gwangjin-gu Seoul Special Metropolitan City I, the fact that the Defendants had no actual record of the J’s sales, were to issue false tax invoices to the customers, and based on the fact that the Defendants had no actual record of the J’s sales.

1. Violation of the Punishment of Tax Evaders Act;

A. On January 25, 2014, the Defendants conspired to submit a list of total tax invoices by false sales/purchases, and filed a report for the second taxable period of J-B in the Gangseo-dong tax office located in 1139, as Seoul, Gangdong-gu, Seoul, on January 25, 2014, on the second taxable period of J in 2013. The Defendants submitted a false list of total tax invoices by sales place, stating the supply price of KRW 1,253,187,000, to the employees in charge, from that time until January 25, 2015, including the submission of a false list of total tax invoices by sales place, from that time to January 25, 2015.