Defendant shall be punished by a fine of KRW 11 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant was a representative of the C Company B located in Busan Jung-gu (Business Registration Number D, October 12, 2009, and June 23, 201).

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act by entering it falsely.

1. On January 22, 2011, the Defendant submitted a false statement to the buyer by buyer on the second half of 2010, when filing a value-added tax return in the middle and middle tax invoice where the 1st remuneration of Busan Jung-gu is located in 50, and even though there was no fact that the goods or services were supplied, the Defendant submitted to the public official in charge of the buyer by buyer who submitted a false statement to the public official in charge of the buyer by buyer stating the false fact as if he supplied services equivalent to 147,608,00 won in total from July 1, 2010 to December 31 of the same year, 201, such as the list of crimes (1) in the attached Table.

2. On July 24, 2011, the Defendant who entered false statements in the list of total tax invoices filed a value-added tax return on the mid-to-date tax invoices entered in paragraph (1) and submitted to the public official in charge of total tax invoices, stating false facts, as shown in the list of offenses (2) from January 1, 2011 to June 30, 201, during the period from January 1, 2011 to June 30, 201, as listed in the list of offenses (2).

Summary of Evidence

1. Defendant's legal statement;

1. An accusation and a report on the closure of investigation;

1. Each total tax invoice by buyer;

1. Application of Acts and subordinate statutes, such as a written confirmation, duplicate, and tax invoice;

1. Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) and Article 10(3)3 of the former Punishment of Tax Evaders Act, each of which is applicable to the crime, and the choice of fines.

1. Of concurrent crimes, concerning the concurrence of fines under the former part of Article 37 of the Criminal Act and Article 20 of the former Punishment of Tax Evaders Act and Article 38(1)2 of the Criminal Act.