Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

1. On July 25, 2010, the Defendant entered the false list of the total tax invoice by buyer in January 2010, the Defendant reported the value-added tax for the first year of 2010 on the company B operated by 174 old-si Corporation 1 and 174 old-si Corporation, the Defendant submitted a false list of the total tax invoice by omitting the total amount of KRW 50,380,000 from the sales invoice D representative of the C company, even though he issued KRW 50,380,00 to D.

2. On July 25, 2010, the Defendant falsely entered in the list of the total tax invoice by buyer and the list of the total tax invoices by buyer on the first half of the year 2010 from the old U.S. tax invoice to B in the return of the value-added tax for the first half of the year 2010, the Defendant entered the list of the total tax invoices by buyer and the list of the total tax invoices by buyer in the E company, and submitted the list of the total tax invoices by entering the false list of tax invoices as if he were supplied, although there was no supply of the goods or services equivalent to KRW 40,175,000 in the F company’s total amount, and KRW 8,000 in the F company’s total amount,

3. The Defendant issued a false tax invoice on April 20, 2010, even though he/she did not supply goods to the representative I, as if he/she supplied land and container materials equivalent to KRW 96,00,000 of the supply price on April 20, 2010, and issued a false tax invoice as if he/she supplied agricultural materials, etc. equivalent to KRW 70,000 of the supply price on May 4, 2010, and issued a false tax invoice on June 15, 2010, as if he/she supplied the printing teams and materials equivalent to KRW 84,270,000 of the supply price on June 15, 2010, and issued three false tax invoices in total amount equivalent to KRW 220,227,000 of the supply price during the said taxable period.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. An investigation report (to attach tax invoices issued by H company);

1. The value-added tax return, January 2010, and January 2010;