Defendant shall be punished by a fine of KRW 7,000,000.

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

Punishment of the crime

The Defendant is a person who imported foreign books from around 200 to December 6, 2010 to deliver them to university libraries with the trade name “B”.

No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act by entering it falsely, or submit to the Government a list of total tax invoices by seller under the Income Tax Act and the Corporate Tax Act by entering it falsely.

1. On January 25, 2010, the Defendant entered a false list of total tax invoices by seller: (a) filed a final return of value-added tax for the second period of 2009 on the said B at a place where the location is unknown; (b) the Defendant submitted a false list of total tax invoices by seller, stating that the goods equivalent to the said amount were supplied by the State Korea three times through the electronic return from the State Korea, to the public official in charge of dispatched tax invoice in the Geum-dong, Geum-dong, 1024 at the time of strike, in spite of the absence of the supply of the goods equivalent to the said amount of KRW 23,359,100.

2. On January 25, 2010, the Defendant entered a false list of total invoices by seller: (a) filed a final return of value-added tax for the second period of 2009 on the said B at a place where the location is unknown; (b) the Defendant submitted a false list of total invoices by seller to the public official in charge of dispatched tax amounting to KRW 159,02,00 from the main reading center; (c) the goods equivalent to KRW 21,11,000 from the main reading center; (d) the goods equivalent to KRW 159,02,00 on six occasions from the main reading center; and (e) the goods equivalent to KRW 21,11,000 from the main reading center; and (e) the goods equivalent to KRW 21,11,000 on two occasions from the main reading center, stating the false list of invoices by seller by electronic return.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on closure of investigation;

1. Value-added tax return:

1. The application of the statute of Korea to the Customer.