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

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

Punishment of the crime

On July 2, 2010, the Defendant was sentenced to a suspended sentence of four months of imprisonment for embezzlement at the Seoul Eastern District Court on July 2, 2010, and the said judgment became final and conclusive on July 30, 2010.

The Defendant shall be a person who has substantially operated the LAD from January 1, 2010 to August 29, 2011, and no person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act, without supplying or being supplied goods or services, with false entry of a list of total tax invoices by seller under the Value-Added Tax Act.

1. Around April 22, 2010, the Defendant submitted a false list of tax invoices by customer, stating in the column of business registration number “F,” “F,” “F,” “F,” “F,” “F,” “F,” and “T, 435,000” in the column of supply value-added tax, while making a preliminary return of value-added tax on January 2, 201, the Defendant submitted a list of tax invoices by customer using the name of E, the representative director, in the name of the said company, when submitting the list of tax invoices by customer, and even if the Defendant did not actually supply goods or services.

2. The Defendant submitted a list of total tax invoices by seller, such as the date, time, place, and method described in paragraph (1), and submitted a list of total tax invoices by seller, but did not actually receive any goods or services, the Defendant submitted a false list of total tax invoices by seller in the serial number column as “001,” “H” in the business registration number column, “H” and “H” in the purchase column, “6,” “170,250,000” in the purchase column, “02” in the serial number column, “J” in the business registration number column, “J”, “J” in the trade name column, “K”, “5” in the purchase column, “161,830,00 in the supply value column.

Summary of Evidence

1. Defendant's legal statement;

1. A list of total tax invoices by customer and by seller;

1. A written accusation;