Defendant shall be punished by a fine of KRW 4,000,000.

The provisional payment of the amount equivalent to the above fine shall be ordered.

Punishment of the crime

B was the representative director of the defendant in Gangdong-gu Seoul Metropolitan Government 34 from around July 2006 to July 2013, and the defendant is a corporation established for the purpose of the wholesale business of alcoholic beverages.

No aggregate invoice of tax by customer shall be submitted to the Government without being supplied with goods or services under the Value-Added Tax Act or with being supplied with such goods or services entered in a false statement.

As indicated below, the defendant Eul, the representative director of the defendant, did not supply goods or services with respect to the defendant's business and entered the total supply price of KRW 1,284,479,00 in total and submitted a false list of accounts statements of separate sources of sales to the public official in charge.

1. B: (a) around April 23, 2010 and around July 23, 2010, at the Gangseo-dong Tax Office located in 1139, as Gangdong-gu Seoul, Gangdong-gu, Seoul; (b) unlike the details of actual supply of goods or services upon filing a report of value-added tax for the first period of January 2010, in preparing a list of accounts of separate sources of sales, unlike the details of actual supply of goods or services, the actual sales of “D” were written excessively at KRW 384,837,00,00, as well as at KRW 384,837,00,00; and (c) as at the time of the re-issuance of the “violation of the tax account statement by place of sales,” the total amount of KRW 476,248,00,00 in total, and the total amount of KRW 50,000,000 in total, including the total amount of KRW 605,705,00.

2. B, unlike the details of supplying goods or services when filing a report of value-added tax at the said Gangseo-dong tax office around October 22, 2010 and around January 25, 201, B, unlike those of supplying the goods or services in fact, prepares a list of accounts statement of value-added tax at D.