Defendant shall be punished by a fine of KRW 9,000,000.

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

Punishment of the crime

1. On July 25, 2012, the Defendant filed a final return on the value added tax for C at the Cheongju-si Tax Office located in Cheongcheon-gun, Chungcheongnam-gun, Chungcheongnam-gun, and filed a final return on the value added tax for C in 2012. Although the Defendant did not supply goods or services to D, the written indictment that supplied goods equivalent to KRW 127,764,000 is “D, received without being supplied.” However, it is obvious that this is a clerical error. As such, the written indictment for each place of sale written by falsehood is recognized as “by seller” (the 12th page of the investigation record). However, this is obvious that it is a clerical error, and thus, it is recognized as such (12th page of the investigation record). A list of tax invoices was submitted to the Cheongju-si Tax Office.

2. Around January 25, 2013, the Defendant’s written indictment to supply D goods or services equivalent to KRW 269,690,000, when filing a final return on the second value added tax for C at the above office of tax offices around January 25, 2012, even if the Defendant did not supply D with goods or services, the written indictment to supply goods equivalent to KRW 269,690,00,00, is “ received from D, without being supplied.” However, it is obvious that it is a clerical error. As such, the written indictment by each office of tax offices, which was recorded falsely as seen above (13 pages of investigation records), is deemed as “by purchaser” but this is obvious that it is a clerical error, and thus, the list of the total tax invoices was submitted to the office of tax offices of tax offices of the Administration (13 pages of investigation records).

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the suspect of the second and third police officers against the defendant;

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Optional to the punishment);

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the fine amount shall be three million won for the crime No. 1 in the judgment, and the fine amount shall be determined as 6 million won for the crime No. 2 in the judgment, and shall be added up for the crime No. 2 in the judgment);

1. Articles 70 and 69 of the former Criminal Act (amended by Act No. 12575, May 14, 2014).