If the defendant does not pay the above fine, KRW 100,000.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

Nevertheless, around July 25, 2013, the Defendant submitted a list of total tax invoices by seller in Gangnam-gu Seoul Special Metropolitan City, Gangnam-gu, 425, and in submitting a list of total tax invoices by seller in January 2013 to B, the Defendant submitted a false list of total tax invoices by seller as KRW 250,000,000, value-added tax amounting to KRW 25,000,000, value-added tax amounting to KRW 270,000,000, value-added tax amounting to KRW 27,00,000.

Summary of Evidence

1. Statement by the defendant in court;

1. Police suspect interrogation protocol of the accused;

1. A written accusation against the Gangnam-gu Tax Office;

1. Application of supplementary opinions concerning complaints and new Acts and subordinate statutes;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of an alternative fine for punishment;

1. Articles 70 (1) 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;