Defendant

A shall be punished by imprisonment for eight months, by a fine of fifty million won for the defendant corporation B.

However, the defendant A.

Punishment of the crime

1. Defendant A is the vice president of Co-Defendant B, Co-Defendant E in Seongdong-gu, Seoul, who has overall control over the business affairs.

On April 22, 2010, the Defendant filed a return on value-added tax for the first period of 2010 from Seongdong-gu Seoul Seongdong-gu's Sungdong Tax Office, and submitted the list of the total tax invoice by buyer. The Defendant submitted a false statement on the list of the total tax invoice in each of the above facts, even though he did not supply goods equivalent to KRW 215,115,650 to the Seoul Office of the Korea Stock Company.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

B. On July 21, 2010, the Defendant reported the value-added tax for the first period of 2010 from the above Sungdong Tax Book, and submitted the list to the buyer by buyer. In fact, although the Defendant did not supply goods equivalent to KRW 259,021,710 to the Seoul Office of the Korea Stock Company for the foregoing period, the Defendant submitted a false list to the above total sum list.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

C. On October 21, 2010, the Defendant filed a return of value-added tax for the second period of 2010 from the above Sungdong Tax Book, and submitted the list by buyer. The fact was, although there was no fact that he supplied goods equivalent to KRW 43,585,856 to the Seoul Office of the Korea Stock Company (Seoul), the Defendant submitted a false statement on the list of the total sum of the above facts.

As a result, the Defendant submitted a false list of total accounts by customer under the Value-Added Tax Act to the government.

On April 22, 2010, the Defendant submitted the list of total tax invoices by submitting the list of total tax invoices for the first term of 2010 from the above Sungdong Tax Office on April 22, 2010.