Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

The defendant is a person who operated B corporation, a company, such as manufacturing and selling clothes and raw materials, on the second floor of Eunpyeong-gu Seoul Metropolitan Government C apartment commercial building.

No act of submitting to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, by entering them falsely.

1. On April 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax on January 2010 in Seodaemun Island; (b) prepared a false list of the total tax invoices by the place of sales (value of KRW 77,445,120) stating false as if he/she supplied the goods equivalent to KRW 77,445,130 to the “Krono” although there was no fact that the Defendant supplied the goods.

2. Around April 25, 2010, the Defendant filed a preliminary return of value-added tax on January 2010 in Seodaemun Island, and filed a false list of the total tax invoice for total tax invoice (total supply value of KRW 72,669,650) stating that he/she was supplied with the goods equivalent to KRW 71,427,650 from the “Divers Korea” even though he/she did not receive the goods, and submitted it to the public official in charge.

3. Around July 25, 2010, the Defendant filed the final return of value-added tax on January 2010 in Seodaemun, the Defendant prepared a false list of the total tax invoice for total tax invoice (total supply value of KRW 66,787,200) stating that he/she was supplied with the goods equivalent to KRW 65,887,200 from the “(juknex”) although he/she did not receive the goods, and submitted it to the competent public official.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of police suspect regarding D;

1. A written accusation or a report on investigation into trade order;

1. Application of statutes on the list of total tax invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes;

1. Aggravation for concurrent crimes;