Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

From October 10, 2012 to May 8, 2013, the Defendant operated a distribution company, such as mobile phone cases with “D” from the former So-gu Seoul Metropolitan Government C.

1. No one shall submit to the Government a list of total tax invoices by customer, stating in falsity a list of total tax invoices by customer under the added-value-Added Tax-Related Acts without being supplied with goods or services;

A. On January 25, 2013, the Defendant filed a report on the two-year taxable periods at the former tax office located in Chungcheongnam-gu, Seoul Special Metropolitan City, Jin-gu, Seoul Special Metropolitan City, on February 2, 2012, the Defendant submitted to the staff in charge of the purchase, a false statement on the supply price of the aggregate of the aggregate of the separate tax invoices at the purchaser, stating the supply price at KRW 103,80,000, even though he/she had not received goods or services from E, etc.

B. The defendant under the same year

4. On January 2013 at the above tax office around 25, when filing a report on the taxable period of 2013 at the said tax office, the fact was submitted to the personnel in charge of purchase a list of total tax invoices by the purchaser, stating the supply price of the total tax invoices by the purchaser amounting to 244,290,000 won, even though the supplier did not receive any goods or services from F, etc.

2. No person shall submit to the Government a list of total tax invoices by customer, stating in falsity a list of total tax invoices by customer under the added-value-Added Tax-Related Acts without being supplied with goods or services;

A. The defendant under the same year

1. On February 25, 2012 at the said tax office, the Plaintiff filed a report on the two-year taxable periods at the said tax office, and the fact was, even though there was no fact that the Plaintiff supplied goods or services to G, a list of total invoices of total tax invoices by customer by customer was submitted to the employee in charge at least 114,030,000 won.

B. The defendant under the same year

4. On January 201, 201, there was no fact that goods or services were supplied to H, while filing a declaration at the said tax office on the first taxable period of 2013.