If the defendant fails to pay the above fine, 50,000 won shall be one day.

The defendant is a person who actually manages E, such as product manufacturing, supply, management of passbooks, issuance of bills, and fund execution, while working as the factory head and vice president of the "E" located in Seo-gu, Seo-gu, Seo-gu, Seo-gu, Incheon.

The defendant, around July 16, 2008, filed a value-added tax return on 1 January 2008 via the Internet at the above E office around July 16, 208, as from January 1, 2008.

6. Between 30.30, F submitted a list of total tax invoices stating the supply value of goods or services equivalent to KRW 583,916,500 from G operated by F, and from H, the supply value of goods or services equivalent to KRW 149,220,000 from G operated by H.

However, in fact, the supply value of G was lower than the actual supply value, and from Company I, there was no supply of goods or services as above.

Accordingly, the defendant submitted the list of the total tax invoice by false entry.

Summary of Evidence

1. Partial statement of the defendant;

1. Each prosecutor's protocol of examination of the accused and H by the prosecution;

1. Each police suspect interrogation protocol against the defendant and J;

1. Each prosecutor's statement concerning F and H;

1. Written accusation or a copy of the judgment;

1. Application of Acts and subordinate statutes to each investigation report (to attach list of total tax invoices by customer, and hearing statements by accusers);

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9346, Jan. 30, 2009; hereinafter “former Punishment of Tax Evaders Act”) and the former Punishment of Tax Evaders Act (amended by Act No. 9346, Jan. 30, 2009);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Judgment on the assertion by the defendant and his/her defense counsel under Article 334(1) of the Criminal Procedure Act

1. Abuse of authority to prosecute;

A. At the time of the Defendant’s filing of the instant investigation by the Young-gu Branch of Korea, the Defendant attached to the investigation records, “Department K”, and on December 27, 2012, the Defendant issued a notice of the disposition of “transfer” from the Young-gu Branch of Korea and the notice of disposition regarding the instant case.