A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

The Defendant is a business entity that operates the “E” as a high iron retail business entity in Gyeongnam-si Kimhae-si C and D.

No person shall submit to the Government any goods or services under the Value-Added Tax Act, by entering a list of total tax invoices by seller and by seller without supplying or being supplied with such goods or services.

1. Around January 25, 2012, the Defendant filed a return of value-added tax for the second period from July 1, 2011 to December 31, 2011 with respect to the list of total tax invoices by customer, the Defendant: (a) stated a false list of total tax invoices by customer, as if he/she actually supplied goods or services equivalent to the above amount, in total 1,311,758,500 won ( Chapter 6), and submitted a false list of total tax invoices by customer to the pertinent tax office, stating that he/she supplied goods or services equivalent to the total amount of KRW 4,517,01,01,320, as stated in the attached list of crimes committed in the same manner, as if he/she supplied goods or services to each customer.

2. On January 25, 2012, the Defendant reported the value-added tax for the second period of February 201 in the Kimhae-si, Kimhae-si, 440 on the list of individual tax invoices by seller, and the fact that between July 1, 201 and December 31, 201, “E” was not supplied with goods or services equivalent to the total value of KRW 53,374,400 (tax invoice Chapter 2) from “G” located in the Kimhae-si, while there was no actual supply of goods or services equivalent to the above amount, the Defendant entered a false list of individual tax invoices by seller as if he actually supplied goods or services in the same manner as in the list of crimes, and was supplied with goods or services equivalent to the total amount of KRW 76,683,50, as in the list of individual tax invoices by seller.