Defendant shall be punished by a fine of KRW 30,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is a person who engages in wholesale business of the Vietnam-gu, Dong-gu, Seoul with the trade name called D.

No one shall submit to the Government a list of total tax invoices by customer under the Value-Added Tax Act, without supplying goods or services, by entering it falsely.

A. Nevertheless, on July 25, 2010, the Defendant submitted a false entry in the list of buyer, who supplied goods worth KRW 200,040,000 in total on three occasions without supplying goods to New Co., Ltd., by submitting a value-added tax return for the first year of 2010, from the Cheong-gu, Chungcheongnam-gu, Chungcheongnam-gu, Cheongcheon-gu, Cheongcheon-gu, Cheongcheon-gu, Cheongcheon-gu, 14, 201.

B. Around January 25, 2011, the Defendant submitted a false entry in the list of buyer who supplied goods equivalent to KRW 317,59,000, total value of supply over six occasions without supplying goods to New Co., Ltd., at the time of submitting the said list of value added tax returns at the above astronomical tax office around January 25, 201.

C. Around July 25, 2011, the Defendant submitted a false list of total tax invoices stating that the Defendant supplied goods equivalent to KRW 243,198,00 in total value, even though he/she supplied goods equivalent to the total value of KRW 5,193,100 to New Co., Ltd. four times via the filing of the first value added tax return in 201.

On January 25, 2012, the Defendant submitted a false list of the total value-added tax invoice stating that the Defendant supplied goods equivalent to KRW 2,061,00,000, total value of the supply value of KRW 398,01, on five occasions in New Co., Ltd., upon submitting the aforementioned report on the value-added tax return in 201, the Defendant submitted a false list of the total value-added tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the tax office on the astronomical Safety; and