Defendant shall be punished by a fine of KRW 15,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

The defendant is a juristic person established for the purpose of the production and sale of ship jubs in Yongnam-gun B, and C is a representative director of the defendant.

No one shall supply or be supplied with goods or services, and submit a list of total tax invoices by purchaser or seller under the Value-Added Tax Act by false entry.

C Upon filing a value-added tax return on July 25, 2013, the Plaintiff submitted to the Government a list of total tax invoices by seller, stating in falsity the supply price of goods or services equivalent to KRW 401,50,000 from a new name industry, notwithstanding the fact that the Defendant had not received any goods or services from a new name industry between January 1, 2013 and June 30, 2013.

Accordingly, the defendant, who is his employee, committed the above violation in relation to the defendant's business.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of suspect C by the prosecution;

1. A written accusation and an investigation report;

1. A list of total electronic tax invoices, electronic tax invoices, and certified transcript of corporate register by seller;

1. Application of Acts and subordinate statutes to investigation reports (related to matters to investigate the new industry, which is the issuing company of tax invoices);

1. Relevant Article 18 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting an offense;

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