Defendant shall be punished by a fine of KRW 3,000,000.

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

Punishment of the crime

On May 3, 2011, the Defendant was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act by the Incheon District Court on May 12, 201, and was finalized on May 12, 201, and was an individual entrepreneur who runs food wholesale and retail business under the trade name of "D in the south-gu Incheon Metropolitan City C" from October 1, 2008 to August 201.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, stating in falsity, without supplying or being supplied with any goods or service.

1) On July 26, 2010, in the Incheon East-gu 75 Incheon Tax Office, the list of the total tax invoices by seller listed in the false statement as shown in the attached list of crimes was submitted to the public official in charge, although there was no fact that the goods or services were supplied to three companies, such as mutual name E, 748,466,00 won among supply values of 748,451,00 won, 75,000 won in the attached list of crimes (2). (1) The list of the total tax invoices by seller was submitted to the public official in charge, as shown in the attached list of crimes (2). (2) The list of the total tax invoices by seller was submitted to the public official in charge, even though there was no fact that the goods or services were supplied to the 14 companies, such as trade name F, for the supply value of 420,175,000 won in the supply value of goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. A list of total tax invoices by customer:

1. A list of total tax invoices by seller:

1. Previous convictions indicated in judgment: Application of Acts and subordinate statutes concerning criminal records and investigation reports;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (Act No. 9919) on the facts constituting the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The reason for sentencing of Article 334(1) of the Criminal Procedure Act of the provisional payment order is to recognize and reflect in depth the crime of this case, and the crime for which judgment has become final and conclusive.