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

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

Punishment of the crime

The defendant is a person who operates "D" as a general building equipment company in Gyeyang-gu Incheon Metropolitan City under the name of the defendant's wife E.

1. On July 24, 2010, the Defendant submitted a list of total tax invoices by seller, stating false facts as to the supply price of goods or services equivalent to KRW 139,80,000 from the above G, although there was no fact that the Defendant was supplied goods or services from the North Incheon Incheon Incheon Gyeyang-gu Office, 422-1, and from the “G (former H),” a data-based business entity operated by F.

2. On January 25, 2011, the Defendant submitted a list of total tax invoices by seller, stating as if he was supplied goods or services equivalent to KRW 60,300,000 from the said J, although the Defendant did not receive goods or services from “J”, a data-based business entity operated by I, the Defendant submitted a list of total tax invoices by seller.

Summary of Evidence

1. Defendant's legal statement;

1. Each legal statement of witness K and L;

1. A written accusation;

1. A copy of the answer to E;

1. A report on investigation of value-added tax and a written order of investigation closure;

1. Application of Acts and subordinate statutes to copies of general taxable persons' value-added tax returns, copies of aggregate tax invoices by seller, and copies of aggregate tax invoices by seller;

1. Punishment of Tax Offenses Act of each of the relevant provisions concerning the facts constituting the crime under Article 10 (3) 3 of the Punishment of Tax Evaders Act;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;