A Imprisonment for one year, and Defendant B shall be punished by a fine of 35,000,000 won, respectively.

[criminal record] On April 1, 201, Defendant A was sentenced to 10 months of imprisonment for a crime of violating the Punishment of Tax Offenses Act at the Seoul Eastern District Court on April 1, 201 and was released on September 30, 201, and the parole period passed on November 19, 201.

[Criminal facts] Defendant A is the actual operator of Defendant B, and Defendant B is a corporation established for the purpose of life writing, miscellaneous work, and beverage wholesale business.

1. He/she shall not submit to the Government a false list of total tax invoices by customer without supplying Defendant A goods or services;

Nevertheless, the Defendant, at around April 25, 2012, filed a preliminary return on value added tax for the first period of January 2012 at the office B Co., Ltd. around April 25, 2012, supplied alcoholic beverages to F, and the Defendant did not supply alcoholic beverages to G Schlage, and the Defendant, even though he did not supply alcoholic beverages to J in Jung-gu, Jung-gu, Seoul in the operation of H, provided alcoholic beverages amounting to KRW 5,216,541, as if he did not supply alcoholic beverages to J, 59,886,72, an aggregate of the supply values of tax invoices for each customer, as stated in the attached list of crimes, submitted a false statement to the public official in charge of the said office, stating the total of supply values of tax invoices for each customer six times in total, as stated in the attached list of crimes, and submitted it to the public official in charge of the said office.

2. Defendant B, at the time, and at the place specified in paragraph 1, Defendant B, the operator of Defendant A, committed a violation as described in paragraph 1.

Summary of Evidence

1. The defendant A's partial statement

1. Each legal statement of the witness K, L, M, and H;

1. Some statements made to the defendant A in the protocol of interrogation of the suspect;

1. The F Examination Protocol;

1. A copy of the text of the Seoul Administrative Court Decision 2014Guhap60450 (Evidence Nos. 84), a accusation (Evidence List 84), a report on the completion of investigation into the distribution process of alcoholic beverages, a copy of a list of total tax invoices by customer and a report on the field of customers

1. Before judgment: