Defendant shall be punished by a fine of KRW 4,000,000.

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

Punishment of the crime

The defendant was engaged in wholesale and retail business of computers and peripheral devices under the trade name of Yongsan-gu Seoul Metropolitan Government B, 17 Dong 320, 321, C.

1. On April 25, 2011, the Defendant of the first preliminary return on January 201, 201, filed a preliminary return of value-added tax for the first time in the Yongsan-gu Seoul Metropolitan Government, Yongsan-ro, 3, 65-342 against the said State-C in the Yongsan-gu, Yongsan-gu, Seoul, on April 25, 201, and submitted a list of total tax invoices stating false information as to the supply price of goods or services equivalent to KRW 226,365,00, even though there was no fact that he was supplied with goods or services from

2. On July 25, 2011, the Defendant for the final return on January 201, 201, filed a final return on the value-added tax for the first year of 2011 with respect to the said Note C from the Yongsan Tax Office, and submitted a false list of total tax invoices stating as if he was supplied with goods or services equivalent to KRW 77,998,00 of the value of supply, even though he was not provided with goods or services from ourcom.

3. On October 25, 2011, the Defendant filed a preliminary return of value-added tax for the second half of 2011 with respect to the said week in the Yongsan Tax Office, which entered the false list of total tax invoices as if he was supplied with goods or services equivalent to KRW 141,908,430 of the value of supply, even though he was not provided with goods or services from ourcom.

4. On January 25, 2012, the Defendant for the final return on February 2011 filed the final return on the value-added tax for the said week from the Yongsan Tax Office, which entered false information as if he was supplied with goods or services equivalent to KRW 33,372,00 of the supply value, even though he was not provided with goods or services from ourcom.

Summary of Evidence

1. Defendant's legal statement;

1. Each list of total tax invoices by customer:

1. An investigation report (a false selling company's "Koreancom" is accompanied by a summary order).