Defendant shall be punished by a fine of KRW 10 million.

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

Punishment of the crime

The Defendant is a person who runs a wholesale and retail business of the electrical parts of the trade name “B.”

1. Around July 25, 2011, the Defendant submitted to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or being supplied goods or services, stating in falsity the list of total tax invoices by seller and by seller under the Value-Added Tax Act, and submitted it to the Government. However, the Defendant submitted a false list of total tax invoices by seller, stating in falsity that he/she purchased goods equivalent to KRW 408,236,00 in the form of sale, although he/she did not have supplied goods equivalent to KRW 344,00 in the form of a false transaction report at the first quarter of the year, although he/she did not purchase goods equivalent to KRW 408,236,00 in the form of a false transaction.

2. On January 25, 2012, the Defendant submitted to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or being supplied goods or services, stating in falsity the list of total tax invoices by seller and by seller under the Value-Added Tax Act, and submitted it to the Government. However, the Defendant submitted a false list of total tax invoices by seller, stating in falsity that he/she supplied goods equivalent to KRW 284,905,00 for each seller and C, etc., although he/she did not purchase any goods equivalent to KRW 331,817,00 from each seller and C, etc. without purchasing any goods amounting to KRW 331,817,00.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to a charge, a report on the closure of an investigator suspected of data, and a report on the confirmation of value-added tax for general

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

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

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