The defendant shall be ordered to pay the amount equivalent to the above fine.

[2018 Highest 792] B is a juristic person established for the purpose of food wholesale and trade business, etc. from March 18, 2013 to December 2013.

Defendant

The Company committed the following offenses with respect to the business affairs of B.

1. No person who submits a list of total tax invoices shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving goods or services;

B, around April 25, 2013, without being supplied with goods or services during the first period of the taxable period of 2013, submitted to the Government a list of total tax invoices by seller, stating the supply value of KRW 133,573,604, and thereafter submitted to the Government a list of total tax invoices by seller until November 25, 2013, five copies of total sum of KRW 552,870,218, as in the previous list of crimes (2018 high group 792) from November 25, 2013.

2. A tax evasion B due to an unfair refund purchased goods equivalent to the tax invoice for each false seller, such as the former paragraph, and received the highest value-added tax as if exported, using the name of “(0) tax refund system to which the company is scheduled to pay at the time of filing an application for the refund in advance” with the value-added value at zero percent of the value-added tax in the case of exporting the goods.

On April 25, 2013, B continuously applied for a refund of value-added tax by using a false aggregate table of tax invoices, such as the preceding paragraph, around April 25, 2013, and received a refund of KRW 55,287,021 from May 9, 2013 to December 6, 2013, and evaded value-added tax by fraud or other improper means.

Summary of Evidence

[2018 Highest 792]

1. Statement by the representative C of the defendant at court;

1. B Legal statement;

1. Statement made by the police against D;

1. A written accusation;

1. A list of total tax invoices by seller (as of No. 1, 2013) 1.