Defendant shall be punished by a fine of KRW 10,000,000.

The provisional payment of the above fine shall be ordered.

Punishment of the crime

B is a practical operator and representative of A, and Defendant A is a corporation with the purpose of trucking transport business.

B On July 25, 2013, the Incheon Tax Office reported the value-added tax on the Defendant in 2013 at the Incheon Tax Office located in 75, Dong-gu, Incheon, Incheon, and submitted a false list of the total tax invoice to 394,200,000 won, as if the Defendant supplied the goods or services to the MDte Committee, although there was no fact that the goods or services were supplied to the MDte Committee.

As above, the Defendant submitted a false entry of the total value equivalent to KRW 394,200,000 in the supply value as prescribed in paragraph (1) in connection with the Defendant’s business by the representative B.

Summary of Evidence

1. Co-defendant B's legal statement in the protocol of two times;

1. A false list of electronic sales tax invoices, a list of the list of the total tax invoices by customer, six copies of the electronic tax invoices, and details of the transactions of input and withdrawal;

1. Application of statutes on investigation report of value-added tax;

1. Article 18 and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. It is so decided as per Disposition in consideration of the sentencing reason of Article 334(1) of the Criminal Procedure Act, and the size of false sales.