Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

On May 12, 2011, the Defendant was sentenced to one year to commit a crime of violating the Punishment of Tax Evaders Act at the Seoul Western District Court on May 12, 201, and the said judgment became final and conclusive on May 20, 201.

Although the Defendant was engaged in the manufacturing business of the Control Board under the trade name of Yongsan-gu Seoul Metropolitan Government building B in 703, and was not allowed to enter a list of total tax invoices in accordance with the Value-Added Tax Act and submit it to the Government;

1. Around July 25, 2008, the Defendant filed a final return on the amount of value-added tax base for the first year of 2008 with the Seoul Yongsan Tax Office, and the facts are as follows: C, despite the fact that there was no supply of goods or services equivalent to KRW 150,689,204 from D, the Defendant shall prepare a false total tax invoice for the total tax invoice by way of entering “D” and “150,689,204” in the trade name column of the total tax invoice by customer as if he was supplied with goods or services equivalent to the same amount; and submit it to the tax official in charge;

2. On January 25, 2009, the Defendant filed a final return on the amount of value-added tax at the Seoul Yongsan Tax Office (2008) on February 25, 2008, and the facts are as follows: (a) although C did not have received goods or services equivalent to KRW 171,826,00 from D, it shall prepare a false total tax invoice for total tax invoice in the manner of stating “D” and “171,826,000” in the trade name column of the total tax invoice for total tax invoice as if C was supplied with goods or services equivalent to the said amount; and (b) submit it to the tax official

3. On July 25, 2009, the Defendant filed a final return on the amount of value added tax on the Seoul Yongsan Tax Office in 2009, and the fact is false in the way that C does not receive goods or services equivalent to KRW 81,776,00 from D in the trade name column of the total tax invoice by customer as if it was supplied with goods or services equivalent to the said amount, and as if it was supplied with goods or services, it entered “D”, “81,76,000 in the supply value column of the total tax invoice by customer.”