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

The Defendant, from March 2008 to June 2012, 2012, was a person operating “C”, which is a software developer, under Article 1427 of the Mapo-gu Seoul Mapo-gu Seoul Building No. 1427, and the Defendant was prohibited from submitting to the Government the sales and total tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services by anyone,

A. A. Around January 25, 2010, the Seoul Mapo Tax Office reported the establishment of value-added tax on 2009 on the Seoul Mapo District Tax Office (hereinafter “Seoul Mapo District Tax Office”) and filed a false report on the establishment of value-added tax amounting to KRW 79,700,000 with the Empif system, although there was no fact that goods or services were supplied, and supply the amount equivalent to KRW 27,000,000 to the Empite system to the relevant public official;

B. The above A.

In 209, when filing a final return of value-added tax return at the time and place stated in the paragraph, the fact was that there was no receipt of goods or services, but was supplied from the Inte Information and Communications Co., Ltd. with the amount equivalent to KRW 101,00,000, a false list of total tax invoices was prepared and submitted to the public official in charge.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the Mapo Tax Office;

1. A list of total tax invoices by seller:

1. Application of statutes on the list of total tax invoices by seller;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting 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 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;