Defendant shall be punished by a fine of KRW 10 million.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant is the representative of B (business number C) that carries on the transportation for each month and the wholesale and retail business for each month.

1. On January 25, 2011, the Defendant filed a final return on the value-added tax base for the second period of 2010, and submitted a false list of total tax invoices for each sales office with the content that the Defendant supplied goods equivalent to KRW 273,832,00,00 in total to 22 businesses, including D, E, F, G, state, I, J, K, L, L, (State), M, P, P, Q, Q, Q, T, U, V, W, X, and Y, which had not been traded.

2. On July 24, 2011, the Defendant submitted a false list of total tax invoices by customer, stating in the form of sales the false content that the Defendant supplied goods equivalent to KRW 244,148,00,00 in total supply value to 11 companies, such as Z, K, (ju), (O), P, Q, U,W, W, X, andY, and one copy of the total tax invoices by customer, stating in false content that the Defendant was supplied with goods equivalent to KRW 751,70,00,000 from AB, at the time of filing the final return of value-added tax for the first time in 201.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the tax office;

1. A report on completion of data investigation, the status of return of value-added tax, and a tax invoice analysis sheet;

1. Application of Acts and subordinate statutes on the list of total tax invoices by customer and the list of total tax invoices by customer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Articles 40 and 50 of the Criminal Act (the each of the violations of the Punishment of Tax Evaders Act as of July 24, 201) of the Commercial Concurrent Crimes;

1. Selection of each alternative fine for punishment;

1. Aggravation for concurrent crimes;

(a) former part of Article 37 of the Criminal Act (the Punishment of Tax Offenses Act Article 20 of the Punishment of Tax Evaders Act Article 38 (1) 2 of the Criminal Act does not apply to the restriction or aggravation on the concurrence of fines, and the fine for a violation of the Punishment of Tax Evaders Act shall be separately prescribed and the amount of

B. Determination of sentence: a fine of 2.5 million won for the violation of the Punishment of Tax Evaders Act as of January 25, 201; and a fine of 2.5 million won for the violation of the Punishment of Tax Evaders Act as of July 24, 201.