Defendant shall be punished by a fine of KRW 15 million.

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

Punishment of the crime

A person who manufactures automobile parts, etc. with the trade name “C” in Daegu Northern-gu B, and no person shall supply goods or services, and no person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act by false entry.

1. On July 25, 2012, the Defendant filed a final return of value-added tax for the first term of 2012 at the above C office around July 25, 2012. Around July 2012, the Defendant submitted to the public official in charge of tax offices by filing a false list of the tax invoices by customer and filing an electronic return, as if he/she supplied goods equivalent to KRW 100,800,000, and KRW 20,000 to E, respectively.

2. On January 25, 2013, the Defendant filed a final return of value-added tax for the second time at the above C office in 2012 at around January 25, 2013. Around January 2013, the Defendant filed a final return of value-added tax for the second time in 2012 with the said C office, and submitted to the public official in charge of tax offices by filing a false tax return, stating in falsity the list of total tax invoices by the seller, as if he/she supplied goods equivalent to KRW 82,443,00,000 to E, and KRW 45,00,000 to F, and KRW 12,00,000 to G, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. Each written accusation;

1. A report on the completion of full investigation of data;

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

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Selection of Fine);

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (referring to the sum of fines prescribed in the Punishment of Tax Evaders Act on the grounds that Article 38 (1) 2 of the Criminal Act does not apply to restricted aggravation of fines concerning concurrent crimes);

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;