Defendant shall be punished by a fine of KRW 40,000,000.

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

Punishment of the crime

The Defendant is a person who runs the Do and retail business with the trade name of “C” in Overcheon City B.

1. In spite of the fact that no person supplies goods or services under the Value-Added Tax Act and issues a tax invoice under the Value-Added Tax Act, the Defendant issued a false tax invoice of KRW 59,87,000 in total over 51 times as shown in the separate sheet of crime, including the fact that he/she supplied goods or services to D, even though he/she did not supply goods or services to D.

2. In spite of the fact that no one supplies goods or services under the Value-Added Tax Act and submits to the Government a false list of total tax invoices by customer under the Value-Added Tax Act, the Defendant, on July 25, 2013, entered a false list of total tax invoices by customer, and submitted to the Government, on July 25, 2013, the Defendant omitted the actual details of transactions in the list of total tax invoices by customer at the time of filing the final return of value-added tax at the time of filing the final return of value-added tax for the first time

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of statutes on a final return on value-added tax by general taxable person, a list of tax invoices by customer, and copies thereof;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices for non-transaction, the selection of fines), and Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false sources of sales, and the selection

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

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

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