Defendant shall be punished by a fine of three million won.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

The defendant is a person who has operated C Company in the population B in Young-si.

1. In February 2011, the Defendant: (a) provided goods or services equivalent to KRW 875,950,000 at the above C Company’s office during the said taxable period; and (b) provided goods or services equivalent to KRW 1,773,097,00, the Defendant prepared a list of total tax invoices and submitted them to the convenience office, as if they were supplied with goods or services equivalent to KRW 1,773,00.

Accordingly, the Defendant submitted a false list of total tax invoices by customer under added-value-added tax law to the government.

2. While the Defendant supplied goods or services equivalent to KRW 145,00,000 at the above C Company’s office during the first taxable period, the Defendant prepared a list of total tax invoices, as if he supplied goods or services equivalent to KRW 254,891,00,00, and submitted them to the convenience tax office, even though he supplied goods or services equivalent to KRW 254,891,00.

Accordingly, the Defendant submitted a false list of total tax invoices by customer under added-value-added tax law to the government.

3. On February 2012, the Defendant: (a) at the above C Company’s office during the pertinent taxable period; and (b) even if there was no actual transaction in the (ju) D well-dying, the Defendant prepared a list of total tax invoices and submitted them to the admitting Tax Office, as if he supplied goods or services equivalent to KRW 85,00,000.

Accordingly, the Defendant submitted a false list of total tax invoices by customer under added-value-added tax law to the government.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to a written accusation (including attached materials);

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

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

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The sentencing of Article 334(1) of the Criminal Procedure Act on the Aggravated Punishment, etc. of the Provisional Payment Order, should be taken into consideration both factors such as reflectivity of confession, the background of the instant case, the amount of tax paid, and the initial offender