Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

The defendant is the representative director of the corporation B who sells oil and light oil.

1. On January 25, 2008, the Defendant submitted a false list of total tax invoices for the second period of February 2008, the Defendant prepared a list of total tax invoices as if he was supplied with goods or services equivalent to KRW 42,065,455, even though he was not supplied with goods or services by C Company, and reported the value-added tax for the second period of February 2008.

2. On July 25, 2009, the Defendant submitted a false list of total tax invoices by customer in the middle-term tax invoice on July 25, 2009, the Defendant prepared a list of total tax invoices by customer as if he received goods or services equivalent to KRW 63,636,363, even though he did not receive goods or services from the D Company, and filed a list of total tax invoices by customer in the middle-term tax invoice by customer in the same manner

3. On April 30, 2011, the Defendant submitted a false list of total tax invoices by customer in January 201, the Defendant: (a) prepared a list of total tax invoices by customer as if he received goods or services equivalent to KRW 32,751,00, without being supplied with goods or services from the date of Tae Young-gu Co., Ltd.; and (b) filed a list of total tax invoices by customer in January 201, 201.

Summary of Evidence

1. Defendant's legal statement;

1. Each list of total tax invoices by customer:

1. A written accusation;

1. Application of Acts and subordinate statutes of the list of crimes (B);

1. Relevant provisions of the Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010) and Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201); each of the false list of total tax invoices as of February 2, 2008 and January 2009); Article 10 (3) 3 of the Punishment of Tax Evaders Act (Submission of false list of total tax invoices by customer on January 201); and

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (it shall not apply to the provisions on restricted aggravation with respect to concurrent fines as provided in Article 38 (1) 2 of the Criminal Act);

1. The Criminal Act for the detention of a workhouse;