A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding thirty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of the (ju) E who is a corporation for the purpose of the wholesale, retail and manufacturing of advertising materials in the Seocho-gu Busan Metropolitan Government D.

No person shall submit to a tax office the sales office and the list of total tax invoices by customer without being supplied with the goods or services under the Value-Added Tax Act, by entering them falsely.

Nevertheless, on April 25, 2008, the Defendant: (a) filed a preliminary return of value-added tax on the high tax base of 2008 (E) from the Goyang-dong Port Dong-dong, Yongsan-gu, Yongsan-gu, the Defendant: (b) prepared and submitted a total of 80,000,000 won of sales tax invoice to the F; and (c) prepared and submitted a total of 65,000 won of the goods or services supplied to 10 companies in the same manner as shown in the attached list of crimes (1), as if the Defendant supplied the goods or services to 80,000,000 won from April 25, 2008 to 200; and (d) prepared and submitted a total of 36,000 won of the goods or services supplied to 10 companies in the same manner as shown in the list of crimes (1); and (d) prepared a list of total tax invoices from April 25, 2008 to October 25, 2009.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. The police statement concerning G;

1. The front statement of H;

1. Each accusation;

1. A report on completion of each data survey;

1. A list of total tax invoices by customer, a list of total tax invoices by customer, and each tax invoice;

1. A detailed statement of the entry and departure of each bankbook;

1. Application of Acts and subordinate statutes to the submission order, reply, and letter of high duty;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act, Article 2 of the Addenda to the Punishment of Tax Evaders Act ( January 1, 2010), the former Punishment of Tax Evaders Act, and the Act on January 1, 2010.