B is a registration director of corporation A with the third floor of Seongdong-gu Seoul, and the defendant is a corporation established for the purpose of producing fertilizer.

1. B

(a) No act of issuing a processing tax invoice without supplying any goods or services as prescribed in the Value-Added Tax Act;

B around February of 2011, A issued a false tax invoice as if he supplied services equivalent to 300 million won, although there was no fact that he supplied goods or services to E, a representative of D, a stock company, at the same time.

(b) No person shall submit to the Government a false list of total tax invoices entered in falsity, without supplying goods or services under the Value-Added Tax Act;

B From January 1, 2011, 201, around April 25, 2011, the same year

6. In filing a preliminary return of value-added tax by a general taxable person by 30.30, the fact was submitted to the national tax information and communications network as if the total value of supply was supplied, notwithstanding the absence of the supply of goods or services equivalent to 300 million won, as described in paragraph (1).

2. The Defendant issued a processed tax invoice at the time and place specified in paragraph (1) by the Defendant’s director as described in paragraph (1) at the time and place specified in paragraph (1) and submitted a false list of tax invoices as described in paragraph (b) at the time and place specified in paragraph (1)(b).

Summary of Evidence

1. Defendant's legal statement;

1. Each police suspect interrogation protocol concerning B;

1. Copy of corporate register;

1. Application of Acts and subordinate statutes to a report on completion of investigation on data;

1. Article 18 of the Punishment of Tax Evaders Act and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act (Selection of Fines) concerning the facts constituting an offense;

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

1.A penalty of 1,00,000 won to be suspended;