Defendant shall be punished by a fine of five million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The defendant is a person who actually operates D Co., Ltd. with the Seoul Building 505 in Bupyeong-si Seoul Special Metropolitan City.

No sales and purchase tax invoice shall be submitted to the Government without supplying or being supplied with goods or services, stating false sales and purchase tax invoice by customer.

From January 1, 2010 to December 31, 2012, the Defendant submitted to the said tax office a total of KRW 603,327,00,00 as indicated in the attached list of crimes, such as making false entries as if he/she supplied goods equivalent to the supply price of KRW 447,21,00,00, from “the main industry” even though he/she did not have supplied goods or services. As such, the Defendant submitted a total of KRW 718,03,00,000, as if he/she had been supplied goods equivalent to KRW 718,03,00,000, as stated in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Witness E;

1. Application of Acts and subordinate statutes of the accusation, report on completion of investigation related to trade order, list of tax invoices by seller and seller, and investigation report;

1. Punishment of a tax offense under Article 10 (3) 3 of the Punishment of Tax Evaders Act, and a fine;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Although the nature of the crime of this case for sentencing reasons under Article 334(1) of the Criminal Procedure Act of the provisional payment order is not good, considering the following factors: (a) the Defendant’s mistake is divided; and (b) the list of the total tax invoices of this case as a whole is false; (c) however, there may be room to deem a substantial portion of the individual contents as true (see Supreme Court Decision 2008Do9634, Aug. 20, 2009).