Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

1. The Defendant is a person who operated C established from July 2009 to May 201 for the purpose of general civil engineering, etc. in Pyeongtaek-si B.

Although a list of total tax invoices by customer under the Value-Added Tax Act may not be submitted to the Government without supplying goods or services, by falsely entering the list of total tax invoices by customer under the Value-Added Tax Act, the Defendant filed a return on the confirmation of value-added tax for the second period of February 2009 to Pyeongtaek Tax Office on January 25, 2010, and submitted the documents to the public official in charge of the above tax office, stating the false statement of total tax invoices by buyer as if he supplied services equivalent to the amount of KRW 50,000, although there was no fact that he provided services in D, as if he supplied services equivalent to the amount of the same amount of the total tax invoice, as shown in attached Table 1, even if he did not supply goods or services to six businesses, as shown in attached Table 1.

The part related to the (main)O in the No. 3 of the crime sight table was recruited with G, a non-standing director of P Co., Ltd.

2. Although the Defendant was unable to submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services, on or around July 25, 2010, when filing a return on the confirmation of value-added tax for the first period of 2010 to Pyeongtaek Tax Office C, the Defendant entered the false list of total tax invoices by customer under the Value-Added Tax Act and submitted the documents to the public official in charge of the above tax office, even though he did not have provided services equivalent to KRW 10,000,000, and KRW 63,636,364 to F, and each of the services equivalent to the same amount.

Summary of Evidence

1. Each prosecutor's protocol of examination of the accused and G concerning the accused;

1. Partial statement of each police interrogation protocol against the accused;

1. Each police protocol of statement of the police with respect to H, G, I, J, K, L, M, and N (a copy);

1. Written statements;

1. A written accusation;

1. Each report on investigation;

1. Each sales tax invoice, and