Defendant shall be punished by a fine of KRW 6,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The Defendant is a person who operates a pelke business with the trade name of "C" in Seongbuk-gu, Changwon-si.

No goods or services shall be provided, but a list of total tax invoices by seller shall be falsely entered and submitted to the Government.

Nevertheless, on January 2013, the Defendant filed the final return of value-added tax for the second period of value-added tax on the Changwon Building in Changwon, 2012, and submitted a false list of individual suppliers’ tax invoices to 224,502,000,84,000, respectively, as if he was supplied goods or services equivalent to KRW 84,00,00 in the second period of 2012 (from July 1, 2012 to December 31, 2012), although there was no fact that he received goods or services from D and F (G).

Summary of Evidence

1. Defendant's legal statement;

1. Application of the evidence list Nos. 1 to 4, 6 to 8, submitted by the prosecutor

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

1. Articles 70 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;