Defendant shall be punished by a fine of KRW 10 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

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

From May 20, 2013 to August 5, 2014, the Defendant, as the representative of the Defendant’s wife C, operated the electric equipment Do and retail business in the name of D.

1. On January 25, 2014, the Defendant reported the payment of the value-added tax for the second period of February 2013 at the above-mentioned Gwangju District Tax Office located in 31, Seo-gu, Gwangju, Seo-gu, Gwangju. The Defendant entered a false list of accounts of accounts of accounts of KRW 80,090,000 in the E company and F company, although the Defendant did not supply goods or services to E company, and submitted it to the public official in charge of the above tax office, stating a false list of accounts of accounts of accounts of accounts of KRW 64,520,00 in the F company as if he supplied goods or services to E company, and the fact is that (ju) one had not received goods or services from L&C, even though he did not receive the goods or services from 241,807,000 won, as he received goods of KRW 241,807,00 in each of the above tax offices.

2. On July 25, 2014, the Defendant reported the payment of the value-added tax at the foregoing Gwangju Tax Office on January 2014, 2014, the Defendant: (a) stated a sum table of gold invoices at each seller’s tax office as if he/she supplied goods or services to E companies and F companies in the absence of the supply of goods or services; and (b) stated a sum table of gold invoices at each buyer’s tax office as if he/she supplied goods or services to F companies in an amount equivalent to KRW 50,000; and (c) stated a sum table of gold invoices at each buyer’s tax office as if he/she received goods or services from L&C, and submitted the sum table at each purchaser’s tax office as if he/she received goods or services in an amount equivalent to KRW 269,00,000,000.

As a result, the Defendant submitted a list of total tax invoices by false buyers equivalent to KRW 302,160,000 in total supply value, and a list of total tax invoices by false purchasers equivalent to KRW 510,807,00 in total supply value, respectively.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;