Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant is a person who actually operated the “G” as a Dok retail chain in Seocho-gu Seoul Metropolitan Government F commercial building 211.

1. On July 25, 2012, the Defendant submitted a false list of the total tax invoices by customer and seller (1) around July 25, 2012, the Defendant submitted a false list of the total tax invoices by customer and by entering the false list of the total amount of KRW 70 million, even though he/she had not supplied clothing to H and I in the distribution tax office located on 22-ro 22,000,000,000 in Seocho-gu Seoul Metropolitan Government.

(2) In filing a report on value added tax in the same date and time as in the preceding paragraph, at the same place, and on January 2012, the Defendant submitted a false list of the total tax invoices by the purchaser as if he received a letter of doubt from J, even though he did not have received a letter of doubt from J. 132,450,000.

2. On January 25, 2013, the Defendant submitted a false list of the total tax invoices by customer and seller (1) on a false list of the total tax invoices by customer and seller (i) on the two-yearly basis, 2012 at the above distribution tax office, the Defendant submitted a false list of the total tax invoices by customer, even though he/she did not supply the clothing to K, H, L, and I, on the other hand, even though he/she supplied the clothing of 4.8 billion won in total, the Defendant submitted a false list of the total tax invoices by customer.

(2) When the Defendant reported value added taxes at the same time and place as in the preceding paragraph, and at the same time and place in 2012, the Defendant submitted a false list of the list of the accounts for separate tax accounts by the purchaser as if he received the clothing from J, even though he did not receive any clothing from J. 372,850,000.

3. On July 25, 2013, the Defendant submitted a false list of the total tax invoices by customer and seller (1) on January 201, 2013, when the Defendant reported the value-added tax at the above distribution tax office on July 25, 2013, the Defendant entered and submitted a false list of the total tax invoices by customer and seller as if he/she supplied the clothing equivalent to KRW 93 million, even though he/she did not supply the clothing to H.

(2) The Defendant was at the same time, place, and January 2013.