Defendant shall be punished by a fine of KRW 5,000,000.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

The Defendant is a person who has carried on construction business under the trade name "C (ex officio closure of business on December 31, 2016)" from November 2012 to December 31, 2016.

1. Violation of the Punishment of Tax Evaders Act - On January 25, 2014, the Defendant filed a return of the value-added tax for the second period of 2013 in the North Busan District Tax Office located in the Busan District District, on which the Defendant submitted a false list of the total tax invoices by customer, stating that C provided goods or services equivalent to KRW 85,258,536, in total, the value of supply was 272,00,000,000, even if the goods or services equivalent to KRW 85,258,536, were supplied to D.

2. Violation of the Punishment of Tax Evaders Act - On January 25, 2014, the Defendant submitted a list of total tax invoices by seller, stating that C was provided with goods or services equivalent to KRW 261,843,000, in total, even if he was provided with goods or services equivalent to KRW 80,795,000 from E.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); selection of fines concerning the crime

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

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

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.