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

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

Punishment of the crime

The defendant is a person who is engaged in human life business without business registration.

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

Nevertheless, on January 25, 2013, the Defendant submitted a false list of the sales tax invoices to the Gangnam-gu Seoul Metropolitan Government in Gangnam-gu, Seoul Special Metropolitan City, including the sum of the supply values of KRW 397,547,190, and the supply values of KRW 76,690,560 to the State Port (D) Investment Korea, even though the Defendant provided the goods or services to the State in which he is a customer, the Defendant submitted the false list of the sales tax invoices to each seller registered in the name of the Defendant’s partner B, the sum of the supply values of KRW 397,547,190, and the sum of the sales tax invoices to each seller in February 2012, 2012.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigation report (the prosecutor's direction and contents, and the defendant's order);

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

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

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

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