Defendant shall be punished by a fine of KRW 2,000,000.

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

Punishment of the crime

The Defendant, from May 2008 to early 2010, worked as an auditor at C Co., Ltd. (hereinafter “C”) and took overall control of the affairs related to the sale of real estate.

On January 25, 2010, the Defendant filed a final return on the value-added tax base for 2009 at C’s office located in Gangnam-gu Seoul Metropolitan D Building 202, and the fact is that C only supplied goods or services equivalent to the total value of KRW 115,00,000 in E, and provided goods or services equivalent to the total value of KRW 315,00,000 in total, although there was no fact that C supplied goods or services equivalent to the total value of KRW 315,00,000 in value, the Defendant falsely entered the total value of tax invoice by buyer as if he supplied goods or services equivalent to the total value of KRW 315,00,000 in value of supply, and submitted it to the tax official in charge of the total tax invoice by buyer on the same day

Summary of Evidence

1. Defendant's legal statement;

1. Each entry of a tax invoice;

1. Application of the Acts and subordinate statutes entered in the investigation report (list of total tax invoices file);

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime;

1. The portion not guilty of Articles 70 and 69(2) of the Criminal Act for the detention in a workhouse;

1. Summary of the facts charged

A. On October 25, 2009, the F.C.’s violation of the Punishment of Tax Evaders Act around October 25, 2009: (a) around October 25, 2009, at C’s office located in Gangnam-gu Seoul Metropolitan Government DD building 202; (b) on the same day, C issued a tax invoice stating that C supplied goods or services to the said company notwithstanding the absence of the fact that G and R were supplied with goods or services, and the Defendant provided the said company with the scheduled return of value-added tax for the second term portion in 2009; (c) based on this, the Defendant drafted a false list of the total tax invoice stating that C supplied goods or services equivalent to KRW 5,035,000,000 to G; and (d) on the same day.