Defendant shall be punished by a fine of KRW 21,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

Any false entry of the list of the total tax invoice by buyer shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act.

Nevertheless, around July 25, 2011, the Defendant: (a) had not provided scrap iron to D, E, and F while operating the scrap metal and non-stock retail store C in the Seoan-dong 140-9, Seoan-dong, Busan, Busan, the Defendant entered the trade name column of the buyer by buyer into the “D”, “2”, “2,79,000” in the purchase column, “2,79,000” in the supply price column; and (b) submitted the said buyer by buyer to the Government three times from that time to July 25, 2012, including the submission of three copies of the buyer by buyer by buyer by false entry in the list of crimes, such as the list of crimes.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of the suspect interrogation protocol of the accused by the prosecution;

1. A written accusation or a report on the completion of investigation into surtax;

1. The first return on the confirmation of value-added taxes on January 201, 201, the second return on the confirmation of value-added taxes, and the first return on the confirmation of value-added taxes on January 2012;

1. Photographs of the workplace and domicile;

1. Details of transactions in each account;

1. A written confirmation of each transaction details (G, H, I, J, K, and L);

1. An application for business registration and a real estate lease contract;

1. Application of Acts and subordinate statutes to investigation reports (Bindings, such as copies of written indictments for related cases);

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 201); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jul. 25, 201); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jul. 26, 201; submission of a list of total tax invoices by customer)

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines concerning concurrent crimes under Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines shall be separately calculated and added up for each violation);

1. Determination of sentence: Table of offences committed: