Defendant shall be punished by a fine of KRW 50,000,000.

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

Criminal facts

The Defendant actually operated “G Co., Ltd.” in the Nam-gu Seoul Metropolitan City F.

No list of total tax invoices under the Value-Added Tax Act shall be entered and submitted to the Government without being supplied with or being supplied with such goods or services in falsity.

Defendant

1. On or around January 25, 2011, G Co., Ltd. supplied goods or services equivalent to the total value of KRW 416,817,00,00 to 12 business entities, including H, even though G Co., Ltd. did not supply goods or services to H, false entry of a list of total tax invoices by seller during the second period of February 2010;

2. Around January 25, 2011, G Co. was provided with goods or services from three companies, such as I, even though G Co. was not supplied with goods or services from I, etc., the following total tax invoices were submitted en bloc to the employees, at least, to which the total tax invoices by seller for a period of two years, 2010 were falsely entered, as if the G Co. was supplied with goods or services equivalent to the total value of supply by three companies, such as I, etc.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Data on confirmation of transaction details by customer;

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the crime

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Articles 70 (1) 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;