A defendant shall be punished by imprisonment for six months.

Punishment of the crime

1. On January 25, 2010, the Defendant submitted a list of the false invoice for separate tax accounts to two enterprises, including KRW 300,130,000, E, and KRW 296,230,00,00 in total, even though there was no fact that he supplied goods or services, he submitted a list of the invoice for separate tax accounts for each of the sales offices with false statement as to the supply of goods or services in the amount of KRW 596,230,00,00, to the public official in charge of the above tax offices.

2. Submission of a sum table of separate tax invoices by false purchasers;

A. On January 25, 2010, the Defendant filed a final return of value added tax at C’s tax office on February 2, 2009, the Defendant submitted to the public official in charge of the said tax office a false list of the invoice of purchase price at each of four companies, including KRW 70,00,000, F00, KRW 42,000, KRW 400,000, KRW 600,000 from G, and KRW 600,910,000, and KRW 80,000,000, in total, from the small amount of KRW 792,910,000 from the small amount of goods or services supplied.

B. The Defendant filed a final return on the value-added tax of C on February 2, 2009 at the time and place indicated in the above paragraph (a) and submitted to the public official in charge of the said tax office a list of the purchase account statement stating that the supply amount of KRW 300,000 is excessive than the actual transaction amount, in collusion with H representative I, while the Defendant merely received goods or services equivalent to KRW 147,289,000 from H.

Summary of Evidence

1. A protocol concerning the examination of the police officers of the accused;

1. A written accusation (including attached documents);

1. Application of investigation reports (verification of a list of total tax invoices by seller and confirmation of matters accused), investigation reports (Attachment of related decisions to the other party to the transaction) and statutes;

1. Article 10 of the Punishment of Tax Evaders Act of the Republic of Korea (amended by Act No. 11210, Jan. 26, 2012) provides for the relevant criminal facts and the former Punishment of Tax Evaders Act of the Republic of Korea where punishment is selected.