Defendant

If A does not pay the above fine, it shall be 100.

Defendant

A is a person who has been operating the Defendant B from around 2010 to around 3rd, Geumcheon-gu Seoul Metropolitan Government for the purpose of clothing export business.

Without supplying goods or services, a list of total tax invoices by customer under the Value-Added Tax Act shall not be submitted to the Government by entering it falsely.

1. On October 24, 2012, Defendant A submitted to the Geumcheon-gu Seoul Metropolitan Government, a false list of total tax invoices by customer, including false entry of the supply value of goods equivalent to KRW 54,545,455,55, which is completed in the state trade, in stating a list of total tax invoices by customer, even though there was no fact that the goods were supplied, as if the goods were supplied, the supply value of which is equivalent to KRW 45,454,55,545, which is completed in the state trade.

2. The Defendant B, a representative at a time and place like paragraph (1), submitted a false list of total tax invoices by customer, which is equivalent to KRW 100,000,00,000, as prescribed in paragraph (1), with respect to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation and a written statement of completion and reinstatement of investigation;

1. Application of Acts and subordinate statutes to investigation reports (Submission of supplemental evidence);

1. Defendant A: Defendant B corporation under Article 10 (3) 3 of the Punishment of Tax Evaders Act (elective of fines): Articles 18 and 10 (3) 3 of the Punishment of Tax Evaders Act (elective of fines);

1. Defendant A at a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act