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

The defendant is an employee of a mutual agricultural cooperative.

No person shall submit to the Government a false list of invoices by seller under tax-related Acts and tax-related Acts of corporations without supplying or receiving goods or services.

1. On February 12, 2013, the Defendant was supplied with goods or services equivalent to KRW 69,120,000 ( KRW 90,000,000 from the Barun Incorporated Incorporated Company, and KRW 51,9122,00,00,00 in total in supply value, even though there was no fact that he received goods or services from the Barun Incorporated Co., Ltd., or from the Dan Agriculture Co., Ltd. at the Internet Home Cooperative Office.) at a false seller’s office.

The government submitted to the government a list of total invoices by seller, which entered false statements.

2. On February 12, 2013, the Defendant: (a) supplied goods or services equivalent to KRW 69,120,000,000 in supply value, even though there was no fact that goods or services were supplied to a joint business entity of the Gyeonggi Environment Association at the Internet home-based agricultural cooperative office on February 12, 2013.

A list of total invoices by customer with false statement was submitted to the government.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspect C by the police;

1. Written statements of D;

1. List of invoices by seller (A), list of invoices by customer (B), report on completion of investigations by each customer, list of accounts by customer, list of corporate business entities, list of the current status of issuance of the processed invoices in 2012, copy of each statement (agricultural company Barun, E, F), notification of taxation data, and text of each judgment (a breach of trust on duty) (2014 high group 2751 occupational breach of trust);

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 4 of the Punishment of Tax Evaders Act concerning the facts constituting an offense, and Article 10 (3) 4 of the Punishment of Tax Evaders Act (the fact that a false list of invoices by seller is submitted, the fact that a false list of invoices by customer

1. The aggravated Criminal Act for concurrent crimes.