Defendant shall be punished by a fine of KRW 10 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is the representative of E engaged in marketing agency business.

On July 25, 2011, the Defendant filed a final return on the value-added tax base for the first year of 201 with the Gangnam Tax Office on July 25, 2011, and submitted a false list of the total tax invoice by buyer as if the Defendant supplied goods or services equivalent to KRW 200 million in value to EP leisure, although the Defendant did not have supplied goods or services to EP leisure companies.

In addition, from July 25, 201 to January 25, 2013, the Defendant submitted a false total of 582,45,000 won in total, as shown in the attached list of crimes, to four times, as shown in the attached list of crimes.

Summary of Evidence

1. Police suspect interrogation protocol of the accused;

1. A list of total tax invoices by customer, a list of total tax invoices by customer, and each value-added tax return by customer;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant provisions concerning criminal facts, Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; submission of the list of false tax invoices listed in No. 1 and No. 4); Article 10(3)3 of the Punishment of Tax Evaders Act (attached Form 2 and No. 3) of the Punishment of Tax Evaders Act

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act;

1. Determination of sentence;

(a) A crime of violating the Punishment of Tax Evaderss listed in attached Table 1: 3.5 million won;

(b) Violation of each of the Punishment of Tax Evaderss listed in the separate sheet Nos. 2 and 3: KRW 2.5 million, respectively;

(c) A violation of the Punishment of Tax Evaders Act listed in attached Table 4: 1.5 million won;

(d) Total amount: 10 million won;

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;