Defendant shall be punished by a fine of KRW 4,000,000.

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

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with any goods or service under the Value-Added Tax Act by making false entries therein.

Around January 25, 2011, the Defendant: (a) supplied goods or services equivalent to KRW 59,912,000,000 in total of three supply values of the three supply values of the tax invoice to C; (b) supplied goods or services equivalent to KRW 30,010,000 in total of 20,000,000,000 in total of the supply values of the two supply values of the tax invoice to D; (c) supplied goods or services equivalent to KRW 75,94,90,90,000 in total, or services from E6,594,90,000, or services from E, although there was no supply of goods or services from E, E, or F; and (d) supplied goods or services equivalent to KRW 59,912,00,00 in total,00 in total, to D.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes on the written accusation;

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

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.