Defendant shall be punished by a fine of KRW 3,000,000.

If the defendant does not pay the above fine, 100,000 won shall be one day.

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

Nevertheless, around April 25, 2010, the Defendant prepared a list of total tax invoices by seller at the Jung-gu Seoul Metropolitan Government and the Seoul Jung-gu Office in the Dispute Resolution Co., Ltd., 603, and at the first in 2010 (from January 1, 2010 to June 30, 2010), the Defendant submitted to the Government a false list of total tax invoices to include the false amount of tax invoices of KRW 100,100,00, without being supplied with goods or services from the Dispute Resolution Co., Ltd., and submitted it to the Government.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the accusation by the director of a mid-term tax office, copies of the investigation report, copies of the investigation report by transaction parties, and the statutes on the list of total tax invoices by customer on February 2, 2009 and January 201

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

1. Articles 70 (1) 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;