A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who, from February 21, 2002, works as the representative of the company D (hereinafter referred to as “D”) located in the office of the Si/Gun/Gu, Si/Gun/Gu from February 21, 2002 to the present

No person shall submit to the Government any goods or services not supplied or provided for profit-making purposes, a sum table of invoices by customer and by seller under the Income Tax Act and the Corporate Tax Act, on false entries.

On April 25, 2008, the Defendant: (a) filed a preliminary return of value-added tax on D in 2008 on the Gunsan District of 854, 193, 854, 2008, the Gunsan District of Busan District; (b) on April 25, 2008, the Defendant, despite the fact that D supplied goods or services, prepared and submitted a false statement of total supply value of KRW 1,80,000, F to E during the period from January 1, 2008 to March 31, 2008; and (c) made a false statement of total supply value of KRW 13,50,000 from the supply value to E; and (d) submitted a false statement of total supply value by seller from January 25, 2011 to six enterprises, including, but not limited to, the total supply value by seller; and (d) made a false statement of total supply value by seller; and (e) made a false statement of total supply value by seller.

As a result, the Defendant did not supply or provide goods or services for profit-making purposes, and submitted to the Government a false list of invoices by seller and seller equivalent to the total value of supply 3,768,621,00 won.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation or an accuser’s additional statement;

1. A report on investigation (related to partial revision of the details of an accusation), amendments to the list of crimes, and an additional statement;

1. Application of Acts and subordinate statutes on the list of total account statements by seller;

1. Criminal facts;