A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding thirty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the operator of G Co., Ltd. with the 5th floor in Osan-si.

1. On January 25, 2013, the Defendant submitted a false list of total tax invoices on the list of total tax invoices entered in the false statement on January 25, 2013, to the Government, even though there was no fact that the Defendant was supplied with goods or services from H, the fact that the Defendant filed the final return of value-added tax for 201,00,000 won on the list of total supply values of KRW 1,350,000,000, which was falsely entered as if he was supplied with goods or services from H, in the Dong tax office located in the territory of Young-gu, Young-gu, Young-gu.

2. On April 25, 2013, the Defendant submitted a false list of total tax invoices on the aggregate of KRW 1,100,000,000,000 as if he was supplied with the goods or services from H, notwithstanding the fact that the Defendant had not received any goods or services from H, on April 22, 2013, the Defendant submitted a false list of total tax invoices to the Government.

3. On July 25, 2013, the Defendant submitted a false list of total tax invoices on purchase as if he was supplied with the goods or services totaling KRW 250,000,000 from H, even though there was no fact that the Defendant had been supplied with the goods or services from the company H, in filing the final return of value-added tax on July 25, 2013 to G in the same orchard, the Defendant submitted to the Government a false list of total tax invoices on purchase, stating that he was provided with the goods or services totaling KRW 250,00,000.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of the protocol and statement concerning the examination of suspect concerning I;

1. Application of Acts and subordinate statutes on an accusation, supplementary protocol, returns on value-added tax and a list of total tax invoices by seller;

1. Imprisonment with prison labor under Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;