Defendant shall be punished by a fine of 6 million won.

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

Punishment of the crime

The Defendant is a representative who operated D within the territorial city from September 29, 2006 to December 31, 201.

No act of submitting to the Government a list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

Nevertheless, at the above D office around 2011, the Defendant reported the value-added tax on the said D office in January 201, 201, and submitted a false list of the total tax invoices by seller to the public official in charge of tax collection at the competent tax office, stating the list of the total tax invoices by seller as if he was supplied with goods or services equivalent to KRW 26,909,00 in purchase amount by seller, although the Defendant did not receive any goods or services, and submitted it to the public official in charge of tax office having jurisdiction over the tax office, as shown in the list of crimes, although the Defendant did not receive any goods or services from around that time to December 201, the Defendant reported the value-added tax on the said D as to the total purchase amount by seller.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Each written confirmation and written confirmation of transactions;

1. Application of statutes on the list of total tax invoices by seller;

1. Determination of fines under Article 10 (3) 3 of the Punishment of Tax Offenses Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime (i.e., no criminal record exceeding the same type and fine): Provided, That the amount of fines shall be determined in consideration of the fact that the illegally refunded amount is 59 million won);

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. Articles 70 (1) 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;