A defendant shall be punished by imprisonment for one year.

Punishment of the crime

The Defendant shall not submit to the Government the sales and purchase tax invoice by entering the sales and purchase tax invoice in falsity, without supplying or being supplied with goods or services as the representative director of the Mapo-gu Seoul Metropolitan Government “E” corporation.

1. On April 27, 2009, the Defendant: (a) filed a preliminary return of value-added tax on May 27, 2009 in Mapo-gu, Seoul; (b) on January 27, 2009, the Defendant submitted to the said tax office a list of total tax invoices by seller, each of which was written in falsity, as shown in the separate sheet of crime, as if the Defendant supplied goods equivalent to KRW 47,985,000 of the supply value to “multi-party trade” although there was no supply or supply of goods or services; and (c) provided goods equivalent to KRW 52,80,000 of the supply value from “multi-party trade” as stated in the separate sheet of crime.

2. On July 27, 2009, the Defendant for the final return of value-added tax of January 27, 2009 filed a final return of value-added tax with the above Magaz on the said Magaz. Around July 27, 2009, even though there was no fact that goods or services were supplied or supplied, as if he supplied goods equivalent to KRW 96,986,00 from the supply price to the “Magaznz.”, the Defendant submitted a list of total tax invoices for purchase and punishment, which were written in each false manner, to the said tax office, as if he were to have supplied goods equivalent to KRW 96,986,00 from the “Magaz.”

3. On October 26, 2009, the Defendant: (a) filed a preliminary return of value-added tax on the MU on February 2, 2009 on the said MU; (b) on October 26, 2009, even though there was no supply or provision of goods or services, the Defendant supplied goods equivalent to KRW 74,709,00 of the supply price to the “SME” and the supply price of KRW 125,683,00 of the supply price to the “multi-trade.”