Defendants shall be punished by a fine of KRW 3,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A Co., Ltd. is a company established for the wholesale of boom boom, etc. in Daejeon E and 1320, and Defendant A is the representative of the above corporation.

1. Around January 27, 2014, Defendant A was supplied with goods or services equivalent to the same amount of KRW 230,000,000,000 from the Brazil and submitted a false entry to the buyer and buyer, even though the Defendant did not supply goods or services equivalent to the same amount of KRW 205,000,000 from the Brazil, and supplied goods or services equivalent to the same amount of KRW 205,00,000 to the New P&D Co., Ltd, as he purchased goods or services equivalent to the same amount of the value of the value of the value-added tax at the time of filing the return of the value-added tax for 2013.

2. Defendant B, at the same time and place, committed the above violation by the representative A in relation to the Defendant’s business.

Summary of Evidence

1. Legal statement of witness F;

1. The Defendants alleged that they were actually supplied goods or services from Brazil, and that they were supplied to New Hyh&D, and that they did not falsely prepare a false purchase or purchase invoice. However, in light of the following circumstances revealed by the evidence duly adopted and duly examined by this court, there is no objective evidence that they actually supplied the goods, i.e., there is no sufficient data on money transactions that correspond to the value of the goods supplied and supplied, and that there was no sufficient data on money transactions that correspond to the value of the goods supplied and supplied, and that the Defendants subsequently revoked each transaction and subsequently filed a revised return, the Defendants committed the crimes as stated in the facts of the crime committed by the Defendants.