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 has operated a wholesale and retail business in the name of “D” in the Suwon-si Office C building 301 between January 22, 2007 and November 19, 2010. The Defendant may not submit to the Government a list of the total tax invoices by seller on a false basis without being supplied with any goods or services.

Nevertheless, the Defendant, on January 25, 2009, filed a final return on the value-added tax for the second period of 2008 at Suwon-si 28 Suwon-si 2008, and provided a false list of tax invoices by seller to a public official in charge, even though there was no fact that the Defendant was supplied with the steel industry equivalent to KRW 158,942,00 from the dry-si Co., Ltd., the Defendant provided a false list of tax invoices by seller as if he was supplied with the same amount of steel.

Summary of Evidence

1. Each legal statement of witness E and F;

1. Examination protocol of the accused by prosecution;

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller;

1. Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan.

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.