Defendant shall be punished by a fine of KRW 15,000,000.

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

Punishment of the crime

The Defendant is a person who runs a retail business of grain with the trade name “C” in Daegu Dong-gu B.

No one shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and submit to the Government the sales and purchase tax invoice by customer under the Value-Added Tax Act by entering false details therein.

Defendant,

1. On January 25, 201, 201, the Daegu Daegu District Tax Office, located in Daegu-dong-gu, Daegu-gu, Daegu-gu, stating the false facts as if the “C” provided goods equivalent to KRW 150,000,000 from July 1, 2010 to December 31, 201, although there was no fact that goods or services were supplied, and submitted to the tax official the list of total tax invoices by list of tax invoices indicating false facts, as if the goods equivalent to KRW 671,250,000,000 were supplied to the Nonindicted Party D, such as the list of crimes in attached Form, and submitted to the tax official whose name the list of total tax invoices by list of tax invoices indicating false facts, stating the false facts,

2. The facts are not known at the date of 2010, in the absence of the supply of goods or services;

A. The supply of 61,60,000 won to Nonindicted Party E’s Nonindicted Party E’s Nonindicted Party E’s KRW 61,60,000, in total, three copies, including a false tax invoice with the purport that the supply was made in excess of KRW 111,150,00, and a false tax invoice with the purport that the supply was made in excess of KRW 71,000,000, and a false tax invoice with the purport that the supply was made;

B. A total of two copies, such as a false tax invoice with the purport that the amount of KRW 48,800,000 was supplied by Nonindicted Party’s Nonindicted Party’s “H”, and a false tax invoice with the purport that the amount of KRW 59,30,000 was paid out of KRW 48,80;

C. It is false that Nonindicted Party I was supplied with 65,400,000 won or more from the “J” of Nonindicted Party I’s operation with false tax invoices and grain equivalent to KRW 73,400,000.