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

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

1. Around July 25, 2011, the Defendant submitted to the said tax office a list of the total tax invoices entered, stating that the Defendant received one copy of the sales tax invoice after being supplied goods or services equivalent to KRW 30 million, although he/she did not receive goods or services from C, even though he/she did not receive any goods or services from C.

2. Around January 27, 2012, the Defendant submitted to the said tax office a list of total tax invoices entered in the following: (a) the supply price of goods or services equivalent to KRW 210,000,000 after being supplied with goods or services equivalent to KRW 200,000,000, although the fact in the above tax office was not provided with goods or services by C; and

Accordingly, the defendant submitted the list of total tax invoices under the Value-Added Tax Act to the government twice by entering it falsely.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes governing the statement of revenue, written confirmation, and the list of value-added taxes;

1. Selection of fines under Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 10 (3) of the Act on the Punishment of Tax Evaders concerning the facts constituting an offense (Consideration of the same offense and the fact that there is

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [the sum of fines shall not be applied to Article 38 (1) 2 of the Criminal Act, and each violation shall be calculated separately (the sum of fines of one million won for the crime of paragraph (1) above, and fines of three million won for the crime of paragraph (2) above];

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

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.