Defendant shall be punished by a fine of 20 million won.

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

Punishment of the crime

The Defendant, as the real representative of the “C” in Daegu Jung-gu, was at the time of signing an additional value return by gathering the company’s business performance with the aim of facilitating the lending agreement with the lending company and machinery (printed).

1. On January 27, 2014, the Defendant submitted a list of total tax invoices by false customer to G, 10,014,000,000 won in G, and 10,014,014,00 won in H, 9,090,000 won in total, and 254,000,000 won in total, and 23,370,000 won in F, and 23,370,000 won in total, and 10,014,000 in H, 9,09,000 won in total, and 9,000,000 won in total, were issued to H, and was falsely issued to the public official in charge of taxation.

2. In preparing a final return on the list of total tax invoices by false seller at the time and place specified in the preceding paragraph, the Defendant entered the list of total tax invoices by seller in the final return on the value-added tax for February 2, 2013 and submitted it to a public official in charge of taxation by entering it falsely into the receipt of a purchase tax invoice equivalent to KRW 70,000 from I without being supplied with goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement to J or K;

1. Each written answer to L or M;

1. A written confirmation of details of N;

1. A written accusation;

1. A report on investigation (a statement by the IO of a witness);

1. Report on completion of the investigation of value added taxes;

1. An application for business registration and a contract for facility leasing;

1. Final return of value-added tax;

1. Application of Acts and subordinate statutes to a list of total tax invoices and a list of total tax invoices by customer;

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 (Article 38(1)2 of the Criminal Act) does not apply to the restriction on concurrent crimes of fines.