Defendant shall be punished by a fine of KRW 700,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

On March 15, 2013, the Defendant was sentenced to ten months of imprisonment with prison labor at the Seoul Southern District Court for fraud, etc. and the judgment became final and conclusive on July 26, 2013.

The defendant is a person who runs the wholesale and retail business of electronic parts with the trade name "D" in Guro-gu Seoul Metropolitan Government.

1. On July 25, 2008, the Defendant filed a false return on January 2008, stating that he received goods or services equivalent to KRW 152,439,000, in the aggregate supply value of Chapter E in the aggregate of the supply value of Chapter 9 tax invoice from an operator on the list of the first taxable tax invoices by seller, and submitted it in the old tax invoice.

However, there was no supply of goods or services from the E operator.

Accordingly, the defendant entered the list of total tax invoices under the Value-Added Tax Act and submitted it to the government.

2. On January 25, 2009, the Defendant filed a return on February 2, 2008, stating that he received goods or services equivalent to the total value of KRW 51,851,000 from an operator in the aggregate of the supply value of Chapter 6 of the tax invoice by seller on the aggregate of the supply value of Chapter 51,851,00 in the tax invoice by seller, and submitted it in the old tax invoice.

However, there was no supply of goods or services from the E operator.

Accordingly, the defendant entered the list of total tax invoices by seller under the Value-Added Tax Act and submitted it to the government.

Summary of Evidence

1. The defendant's legal statement (the third trial date);

1. The police statement concerning F;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9346 of Jan. 30, 2009) and the selection of fines for 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 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;