Defendant shall be punished by a fine of KRW 7,000,000.

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

Punishment of the crime

The Defendant is a real operator of a mutual fishery products distributor, “C”.

On January 31, 2012, the Defendant submitted to the new Gwangju Tax Office a list of total tax invoices by seller, which was falsely entered in the list of total tax invoices by seller and by seller under the added-value-added Tax Act, even though the Defendant did not supply goods or services or falsely entered the list of total tax invoices by seller and by seller under the added-value-Added Tax Act and submitted it to the Government without being supplied. However, the Defendant submitted a list of total tax invoices by seller, which was falsely entered in the table of the attached crime No. 1 through No. 4, as shown in the table of the attached crime No. 1 through No. 4, at the time of filing a transaction report on February 201.

Summary of Evidence

1. Statement by the defendant in court;

1. A list of invoices by seller:

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

1. Punishment of a tax offense under Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act, and selection of imprisonment with prison labor for the same offense;

1. The grounds for sentencing under the former part of Article 37 of the Criminal Act, Article 38(1)2 and Article 50 of the Act on the Aggravated Punishment of Concurrent Crimes are divided into one’s own crimes, the fact that there is no previous conviction and no previous conviction exceeding the fine, and the amount of issuance of a false tax invoice, etc., shall be determined as ordered by the sentence, taking into account all the sentencing conditions as shown in the argument of the

Parts of innocence

1. The gist of the facts charged is that the Defendant is a real operator of a mutual fishery products distributor, namely, “C”.

On January 31, 2012, the Defendant submitted to the new Gwangju Tax Office a list of total tax invoices by seller, as described in No. 5 and No. 6 of the attached Table No. 201, stating that he/she purchased goods from E even if he/she did not purchase goods equivalent to KRW 145,00,000 from E, upon filing a transaction report on February 201, when the Defendant did not supply goods or services or entered a false list of total tax invoices by seller under the added-value Tax Act and submitted it to the Government.

2. The Defendant’s judgment has since the police to this Court.