Defendant

A fails to pay the above fine; 50.

Defendant

A is the representative director of Geumcheon-gu Seoul Metropolitan Government D building 113, and the defendant B is a corporation established for the purpose of manufacturing electronic communications equipment.

1. Defendant A

(a) A list of total tax invoices by customer shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act by making a false entry therein;

Nevertheless, around July 25, 2011, the Defendant filed a final return on the value-added tax for the first period of 2011 with respect to Company B in Geumcheon-dong, Geumcheon-gu, Seoul. The Defendant entered the final return on the supply of goods or services equivalent to KRW 180,000,000 in the amount of the total tax invoice and submitted the documents to the public official in charge of the said tax office as if he supplied goods or services in the absence of the supply of goods or services equivalent to the amount of the total tax invoice.

(b) No person shall enter a list of total tax invoices by seller and submit it to the Government without being supplied with any goods or services under the Value-Added Tax Act;

Nevertheless, on October 25, 2011, the Defendant made a preliminary return of value-added tax for the second period of 201 with respect to Company B in the Geumcheon-gu, the Defendant entered the list of total tax invoices in the list of total tax invoices and submitted the documents to the public official in charge of the pertinent tax office, as if he was supplied with goods or services equivalent to the amount of the total tax invoices, even though he was not supplied with goods or services equivalent to KRW 191,00,000,000, without being supplied with goods or services from the Su

2. The Defendant, B, at the above date, at the place, and A, the representative of the Defendant, committed the above act in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of the provisions of this Act and subordinate statutes, a written accusation, a written report on the completion of investigation by a suspect in data, and facsimile;

1. Crimes A: Article 10 (3) of the Punishment of Tax Offenses Act; and Article 10 (3) of the Punishment of Tax Evaders Act;