1. Defendant shall be punished by a fine of KRW 10,000,000;

2. Where the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who has operated the “C” as a wholesaler of household goods in South Yangyang-si.

A list of total tax invoices by seller under the Value-Added Tax Act shall not be submitted to the Government without being supplied with goods or services, by entering it falsely.

Nevertheless, at around January 25, 2012, the Defendant reported the list of total tax invoices by the “C” in 2011 (from July 1, 2011 to December 31, 2011) and submitted a false list of total tax invoices, stating as if he was supplied with each of the goods and services in the amount of KRW 15,680,30 from D, and KRW 166,737,50 from E, and KRW 166,737,50 from Korea Commercial Corporation, and KRW 92,238,200 from Korea Commercial Corporation, and submitted it to the Namyang Tax Office, notwithstanding the absence of the supply of the goods and services by D, Korea Commercial Corporation and E.

Summary of Evidence

1. Defendant's legal statement;

1. An interrogation protocol of F;

1. A written accusation;

1. A list of total tax invoices by seller:

1. Application of D judgment statutes;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the 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;