The above fine shall be reasonable for the defendant.

Defendant

B is a real representative director of Gangnam-gu Seoul Metropolitan Government Co., Ltd. (formerly changed: Co., Ltd.) and the defendant Co., Ltd is a corporation with the purpose of general household, sales lease, etc.

1. Defendant B

(a) A person liable to prepare and issue a tax invoice under the Value-Added Tax Act to submit a list of total tax invoices by customer and buyer by buyer to the Government shall not issue the tax invoice or submit a false list of total tax invoices by customer, or submit a false list of total tax invoices by customer;

Nevertheless, on October 25, 2013, the Defendant submitted to the Government the total of KRW 1,156,065,80 in total between February 2, 2013 and February 2014, as shown in the attached crime list 1, as if there was no supply of goods of KRW 19,740,000 in the second week (F) in the office of the said Co., Ltd., the Defendant had submitted to the Government the total of total of KRW 1,156,00 in total, as shown in the attached crime list 1, as if there was no supply.

(b) No person who is obliged to obtain a list of total tax invoices by seller under the Value-Added Tax Act and the person who is obligated to submit a list of total tax invoices by customer entered in a false statement to the Government shall be issued a list of total tax invoices by customer, not issued a list of total tax invoices by customer

Nevertheless, around October 25, 2013, the Defendant submitted to the Government a list of total tax invoices in attached Form 2, including the submission of a false list of total tax invoices to the Government, as if there was no supply of goods of KRW 40,15,405 from F during the second period of February 2013, while being supplied with goods of KRW 40,15,405.