A defendant shall be punished by a fine not exceeding 15 million won.

Where the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The Defendant is a person who operates a clothing selling company under the trade name of "D" in Busan Northern-gu Ctel 1403.

On July 25, 2012, the Defendant reported the establishment of value-added tax on January 2012 at the office of the KS tax accounting corporation located in the permanent domicile of Busan Dong-gu, Busan, and submitted the list of total tax invoices by entering the false list of total tax invoices into the North Busan District Tax Office as if he was supplied with the items equivalent to KRW 685,170,000 in total of supply value from E, although there was no fact that he was supplied goods or services from E.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to investigation reports (attached to electronic tax invoices);

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 3 of the Punishment of Tax Evaders Act, the selection of fines (in relation to the crime of this case, consideration shall be given to the defendant separately imposing income tax of 57,231,834 and value-added tax of 116,019,836, in the tax office with respect to the crime of this case; the fact that there is no record of the same crime; the discontinuance of business

1. It is so decided as per Disposition on the grounds of Articles 70 and 69(2) of the Criminal Act or more;