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

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

On August 27, 2010, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Violences, etc. Act (a collective, deadly weapons, etc.), for one year and six months, and the judgment became final and conclusive on September 4, 2010. On January 6, 2012, the Seoul Central District Court sentenced eight months of imprisonment with prison labor for obstruction of performance of official duties, etc., and the judgment became final and conclusive on March 22, 2012.

The Defendant is a person who runs an individual business with a trade name, "D (business registration number E)" in Daegu-U. C.

No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.

Nevertheless, on July 25, 2010, the Defendant reported the value-added tax for the first period of 2010 on the said D in Daegu Tax Office located in Daegu-gu, Daegu-gu, 55 on the said D, and the Defendant did not supply the goods or services to F (Business Registration Number G and H (Business Registration Number I) from January 1, 2010 to June 30, 2010, the Defendant entered the completion of the supply of goods equivalent to KRW 57,513,60 from the above F as if he supplied the goods of KRW 57,513,60 from the above H, and the supply price of KRW 79,80,000 from the above H to the above H, and entered the false supply price of the goods or services from J (K and L business Registration Number M) to the public official in charge of the said J (51,650,000 from the above supply price, and submitted the supply price of the goods or services to the public official in charge of the tax office equivalent to KRW 700.

Accordingly, the defendant did not supply goods or services or entered sales and purchase tax invoice under the Value-Added Tax Act in a false manner, and submitted it to the government.