Defendant

A shall be punished by a fine for negligence of KRW 7,000,000, and by a fine of KRW 3,000,000.

Defendant

A above.

Punishment of the crime

1. Defendant A is a business entity of Company B located in Haan-gun, Chungcheongnam-gun, Chungcheongnam-gun.

A person liable to submit a list of total tax invoice by buyer to the Government under the Value-Added Tax Act shall not submit a false list thereof.

Nevertheless, on July 25, 2011, the Defendant submitted a false list of total tax invoice prepared by the Defendant as if he supplied goods or services equivalent to KRW 519,231,00 (including false entry 122,403,00) as stated in the attached list of crimes, even though the actual transaction price was supplied to five enterprises, such as the floor of the 1st century, at Msan Tax Office in 201, when the preliminary return of value-added tax for the first time in 201 was made, at Msan Tax Office B, the Defendant supplied goods or services equivalent to KRW 396,828,000 in total.

2. The list of the total tax invoice prepared by A, the representative of the defendant, at the same time and place as the defendant B(1), was submitted by the false statement about the defendant's business as stated in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

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

1. Article 10 (1) 2 of the Punishment of Tax Evaders Act; Article 10 (1) 2 of the Punishment of Tax Evaders Act; Article 18 and Article 10 (1) 2 of the Punishment of Tax Evaders Act; Article 10 (1) 2 of the Punishment of Tax Evaders Act;

1. Defendant A at a workhouse: Articles 70 and 69(2) of the Criminal Act;

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act