A defendant shall be punished by a fine not exceeding 16 million won.

Where the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

No person shall submit to the Government any goods or services under the Value-Added Tax Act by entering a list of total tax invoices by seller and by seller without supplying or being supplied with such goods or services.

The Defendant is a person who actually operated the Yeonsu-gu Incheon Company B from July 2009. A.

(1) On July 2010, the Defendant related to the list of total tax invoices by customer in relation to the value-added tax for the first year of 2010, when he filed the return of value-added tax for the first year of 2010 from the Namcheon Tax Office located in the Nam-gu Incheon Metropolitan City Dong-dong, Nam-gu, Incheon. The fact is from January 1, 2010 to the same year

6. Between the end of 30.30, the sum of supply values of 12,150,000 won (tax invoices 1), 51,00,000 won (tax invoices 3), E in aggregate of supply values of 10,00,900 won (tax invoices 3), and F in aggregate of supply values of 10,890,000 won (tax invoices 3), G in aggregate of supply values of 246,728,300 (tax invoices 9), and 40,027,250 (tax invoices 3), and 10,086,000 (tax invoices 3), and 50,000 won in aggregate of supply values to 30,00,000 won in tax invoices 50,50,000 won in total of supply values (tax invoices 50,504,505,305, 305, 305, 305, 405,

(2) On July 2010, the Defendant related to the list of total tax invoices by seller, at the above tax office, January 2010.