Defendant shall be punished by a fine of KRW 30,000,000.

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

Punishment of the crime

From July 1, 2010 to April 20, 2012, the Defendant is a person who registered and actually operated a mutual transportation business entity B from Busan Jung-gu under another person’s name.

No person shall submit to the Government any goods or services without being supplied or entered a list of total tax invoices by seller under the Value-Added Tax Act in falsity.

Nevertheless, on January 24, 2011, the Defendant reported value-added tax on February 201, 201 on the mid-to-mid Busan District Tax Office, and submitted four copies of the total tax invoices by the seller, including the submission of one copy of the total tax invoice by the seller, which entered false as if the goods were supplied, to six companies, such as D, without providing services equivalent to the total value of KRW 159,216,727, the Defendant submitted four copies of the total tax invoices by the seller, including the false entry of the total tax invoice by the seller.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation by the director of the Busan District Tax Office (the 66 pages of evidence records);

1. Application of statutes to each list of buyer by buyer, each list of value-added tax returns, each list of crimes, and a list of entry and withdrawal;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation on concurrence with fines under Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines determined for each crime shall be added up);

1. Determination of sentence;

A. “10.2,” and “12.1: each of 6 million won;

(b) “11. 1. 1. and 11. 2: Each KRW 9 million;

(c) 30 million won in total (=12 million won in total)

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;