Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The defendant is a person who operates a company that manufactures strings and clothes attached thereto with the trade name of "C" at the south of the Gyeonggi-do.

1. An act of issuing a processing tax invoice without supplying any goods or services as prescribed in the Value-Added Tax Act;

From the end of June 2012 to the beginning of July of the same year, the Defendant prepared and issued a tax invoice for processed sales amounting to KRW 895,512,00,000 in total to 29 companies, as shown in the attached list of crimes, as if the Defendant supplied services equivalent to KRW 3,00,000 to E, although there was no fact that the Defendant supplied goods or services to the representative E.

2. It shall not submit to the Government a false list of total tax invoices entered in falsity, without supplying the goods or services under the Value-Added Tax Act;

The Defendant: (a) from January 1, 2012, 2012 to January 1, 2012, 2012, the Namyang-si Tax Office located in Guri-si, 736-2, Guri-si.

6. By 30. In filing a return of value-added tax on a general taxable person, the fact was submitted to the Namyang Tax Office, stating as if the goods or services were supplied, that the total value of supply was 895,512,000 won as described in paragraph 1.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Copy of value-added tax return;

1. A financial account statement;

1. Application of the Acts and subordinate statutes to the termination and surrender of data investigation;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a non-transaction tax invoice), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false entry and sale), and selection of fines concerning the facts constituting an offense;

1. The former part of Article 37 of the Criminal Code among concurrent crimes.