Defendant shall be punished by a fine of KRW 25,000,000.

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

Punishment of the crime

The defendant is a person who has conducted landscaping business under the trade name of "C" in Busan Northern-gu B and Dong.

No person shall submit to the Government a false list of invoices of separate tax accounts by a purchaser or purchaser under the Value-Added Tax Act without supplying or receiving goods or services.

1. The Defendant, on January 25, 201, entered a false list of total tax invoices by customer, filed a final return of value added tax at the Busan District Tax Office located in 263 as the superintendent of the Busan District District of Busan District on January 25, 201, with respect to C, and submitted to the said tax office a false list of total tax invoices by customer as if he/she supplied goods or services in Category C, even though he/she did not supply goods or services in Category C, with two copies of tax invoices equivalent to KRW 30,000,000 in total supply value, and (ju) as if he/she supplied tax invoices for new landscaping in advance, entered as if he/she supplied KRW 10,00,000 in total of the supply value of tax invoices by customer.

2. On January 25, 201, the Defendant entered a false list of total tax invoices by seller in the above North Busan Tax Offices, and filed a final return of value added tax on C at the above North Busan Tax Offices on February 2010, the Defendant entered the final return of value added tax on C, and the fact was submitted to the above tax offices by falsely entering the list of total tax invoices by seller, as if the Defendant did not have received any goods or services from the development of the M industry in Korea from (State) through (State) and submitted a false list of total tax invoices equivalent to KRW 293,00,000,000, in spite of the fact that there was no actual receipt as shown in the list of crimes in the attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. Each of February 2010: a list of total tax invoices by customer; a list of total tax invoices by customer each of the initial sales offices, a list of total tax invoices by customer each of January 2011; a inquiry of bank transaction details; a report of confirmation of value-added tax (2010.29);