Defendant shall be punished by a fine of KRW 30,000,000.

When the defendant does not pay the above fine, 100,000 won.

Criminal facts

The Defendant operated “D” as its main business of repairing industrial machinery, such as heavy equipment, and manufacturing and retail of parts, in the Gangnam-gu Seoul Special Metropolitan City.

No sales and purchase tax invoice under the Value-Added Tax Act shall be submitted to the Government, stating in falsity, without supplying or being supplied with goods or services.

1. On July 25, 2009, the Defendant submitted a false entry of the total supply price of KRW 238,448,00,00 in the total supply price of KRW 238,48,00 from that time up to January 25, 2012, as shown in the attached crime list (1), as if the Defendant supplied goods or services equivalent to KRW 28,330,00,000, in spite of the absence of the fact that D supplied goods or services to the State (State).

2. Around July 25, 2009, the Defendant submitted a false list of total tax invoices equivalent to KRW 490,679,000 in total of supply value from January 25, 2012, from that time until January 25, 2012, as shown in the list of crimes in the attached Table (2), even though there was no fact that D had been supplied goods or services from 200,000 won from 50,021,000 in supply value, as if D had been supplied with goods or services equivalent to the supply value of KRW 50,00,00.

Summary of Evidence

1. Defendant's legal statement;

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

1. Selection of fines under Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010); Article 10 (3) 3 of the Punishment of Tax Evaders Act; Article 10 (3) 3 of the Punishment of Tax Evaders Act;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act is the defendant.