Defendant shall be punished by a fine of 20 million won.

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

Punishment of the crime

The defendant is a person who has operated a business in Busan-gu D with a trade name.

A person liable to submit a list of total tax invoice by buyer to the Government pursuant to the provisions of the Value-Added Tax Act shall not submit a false list of the total tax invoice by buyer, and shall not enter the list of total tax invoice by buyer and submit it to the Government without

Nevertheless, on July 25, 2006, the Defendant reported the sale of value-added tax for E in the year 2006 on the 1st century located in the Seosan District of Busan District on the 134-3, 2006, the Defendant entered the list of crimes in F and submitted to the public official in charge of the said tax office by falsely entering the list of total tax invoice in the following manner: (a) there was no supply of goods or services to each other; and (b) G supplied goods or services equivalent to KRW 1720,00 (including value-added tax). However, even though the goods or services equivalent to KRW 521,328,228 are supplied to each other in the list of crimes, the Defendant supplied goods or services equivalent to KRW 720,000 (supply) to G.

On July 25, 2006, 1206, F. 2 F. 7, 2000 of the Northern District Tax Office 60,000,000 located in the Nowon-dong, Busan District District of Nowon-gu “195,000,000 H 3” “(156,000,000 J. 4) 5 (“28,328,228 K Subcontract 6” in “521,328,228,228,228” in “a summary of the evidence of KRW 521,328,228.

1. Partial statement of the defendant;

1. Each police statement concerning M;

1. Part of the written answer;

1. Report on telephone conversations investigation (sloping N);

1. A report on the closure of a suspected suspect in the course of data investigation, a report on the closure of a suspected suspect in the course of data investigation (I), a report on the closure of a data investigation, and a report on the closure of a data investigation;

1. Application of Acts and subordinate statutes to a copy of the value-added tax return (investigative records, 3 58 pages);

1. Relevant Article of the facts constituting an offense and the solicitation of punishment;