Defendant shall be punished by a fine not exceeding five million won.

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

Punishment of the crime

The Defendant, who is engaged in the cosmetics sales business under the name of "C" (registration number: D) in Busan Nam-gu, and was not liable for tax payment under the Value-Added Tax Act, and was unable to submit to the Government a false list of the invoices for sales and purchase under the Value-Added Tax Act without supplying or receiving goods or services. On January 25, 2015, the Defendant submitted a false list of the invoices for purchase and sale under the Value-Added Tax Act to the Government. On January 25, 2015, the Defendant: (a) filed a return of the value-added tax for the second half-year value of the year 20,909,000 won of the tax invoice (the tax invoice 12,090,90,908) with a false statement as if he received goods or services from the purchaser transaction partner; and (b) submitted a false statement of the invoice for purchase and sale of goods or services as if he had no fact of supplying the goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. A tax offense investigation report;

1. Application of Acts and subordinate statutes to the return of value-added tax, the sum table of gold invoices by customer, and the sum table of gold invoices by customer by purchaser;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Optional to the punishment);

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

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

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;