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

From May 17, 2012 to September 17, 2012, the Defendant is a person who has operated a DNA gas station in Ansan-gu C.

No person shall submit to the Government a list of total tax invoices for sale and purchase under the Value-Added Tax Act by false entry.

"2014 Highly 59"

1. On October 25, 2012, the Defendant filed a list of total tax invoices and submitted them to the public official in charge, as if he was supplied with goods equivalent to KRW 1,322,254,546 at the market price, even though he did not have received oil from “F,” by filing a value-added tax return using the Internet home-tex website in the Nowon-gu, Seoul Special Metropolitan City.

"2014, 134"

2. On July 25, 2012, the Defendant reported value-added tax at the Ansan-si, Anyang-si, 582-4 located in Ansan-si, and purchased oil at a different place, and submitted a false list of total tax invoices to the public official in charge, as if he was supplied with goods equivalent to KRW 737,963,00 in the first half of 2012, even though there was no actual transaction of goods.

Summary of Evidence

"2014 Highly 59"

1. Defendant's legal statement;

1. Investigation report of value-added tax;

1. Value-added tax return, list of total tax invoices by customer;

1. F investigation report;

1. The accusation "2014, 134";

1. Defendant's legal statement;

1. A report on the closure of an additional investigation;

1. Return on confirmation of value-added tax, and total tax invoice by customer;

1. F investigation report;

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

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions concerning restricted aggravation of fines for concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply);

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;