A defendant shall be punished by imprisonment for six months and by a fine of five thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who sells beverages, etc. with the trade name "C" in 405 of the fourth floor of the Gwangjin-gu Seoul Special Metropolitan City.

1. On April 25, 2010, the Defendant submitted a false list of total tax invoice by false statement to the effect that he/she supplied goods equivalent to KRW 19,741,000 in value to D, even though he/she did not supply goods or services to D, the Defendant submitted the false list of total tax invoice by false statement to the effect that he/she supplied goods equivalent to KRW 297,473,100 in total of supply value as shown in the attached list of crimes (1) from that time to July 25, 2011.

2. On April 25, 2010, the Defendant submitted a false list of total tax invoices to the tax office and submitted them to the effect that the Defendant received goods worth KRW 340,829,094, in total of supply value as shown in the attached list of crimes from July 25, 2010, by falsely stating the list of total tax invoices to the effect that the Defendant received goods worth KRW 190,901,820, even though he did not receive goods from the “(N) LAWnBnB” in spite of the fact that he received goods from the “(N) LAWnBnBnB”.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes for accusation and investigation reporting;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 and (5) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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 62 (1) of the Criminal Act;

1. Social service order under Article 62-2 of the Criminal Act;