A defendant shall be punished by imprisonment for one year.

94,036,00 won shall be additionally collected from the defendant.

Criminal facts

Defendant 1 had been operating so-called “data business” as the representative of D (business registration number: E) No. 403 of the Dongdaemun-gu Seoul Metropolitan Government Officetel 1816 of the Seoul Metropolitan City.

On July 25, 2013, when the Defendant filed a return of value added at the former tax office located at 33, Jinjin-gu, Seoul Special Metropolitan City, Seoul Special Self-Governing Province from January 1, 2013 to June 30, 2014, the Defendant entered a false list of tax invoices at each of the above tax offices, including the supply price of KRW 30,000,000 in the attached Table No. 1 to F, as described in paragraphs (1) through (14) of the attached Table of Crimes List of Crimes (1) during the period from January 1, 2013 to June 30, 2014, although the Defendant did not supply goods or services worth KRW 511,70,000 in the aggregate of the supply prices during the taxable period of January 2013, and submitted it to the public official in charge of each of the above tax offices, as if the Defendant actually supplied goods or services in fact.

In addition, from that time until July 24, 2014, the Defendant submitted to the public official in charge of the above tax office an amount equivalent to KRW 170,2150,000,00 in total of supply amounts for each period of one taxable period of 2013 (total supply value of KRW 51,70,000), two years of 2013 (total supply value of KRW 730,450,000), and one year of 2014 (total supply value of KRW 540,00,000 in total of supply value) by each period of supply, as shown in the list of crimes in attached Table (1) in attached Table 2013.

Accordingly, the Defendant submitted a list of total tax invoices by seller and seller under the Value-Added Tax Act to the government without supplying or receiving goods or services.

Defendant 1 is the actual representative of H (business operator registration number : I) located in Seongdong-gu Seoul Metropolitan Government G in Jeonjin-gu.

1. It shall not issue any tax invoice under tax-related Acts without supplying goods or services;

The Defendant supplied any goods or services at the H office around September 30, 2014, while the Defendant supplied any goods or services at the H office at H’s (L).