A defendant shall be punished by imprisonment for six months and by a fine of thirty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

[Criminal Power] On November 20, 2013, the Defendant was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act on the 28th of the same month by committing a crime of violating the Punishment of Tax Evaders Act in the Hongsung Branch of the Daejeon District Court.

【Criminal Facts】

The Defendant, from April 1, 201 to June 24, 2013, worked as the representative director of Boan City Co., Ltd. D who purchased and sold non-data scrap metal, and, at the time of filing a return on value-added tax with D, intended to deduct the purchase tax amount by reflecting a false tax invoice purchased from data in order to meet the purchase and sales data.

1. On April 25, 2012, the Defendant violated the Punishment of Tax Evaders Act by submitting a false list of total tax invoices by list as if he were supplied goods or services equivalent to KRW 86,38,070, and KRW 158,318,00 from G, and submitted it to the Government by falsely entering the total tax invoices by list D in accordance with the Value-Added Tax Act, even though D had not received goods or services from E, F, and G, even though D had not received any supply of goods or services from E, E, F, and C.

2. Where the Defendant violating the Punishment of Tax Evaders Act under tax evasion receives a preliminary return of the value-added tax on January 2012 on the date and place specified in paragraph (1), he/she shall submit a list of total tax invoices stating false details as above to the Defendant and the same year

7. After the lapse of the due date for the return and payment of the value-added tax on January 2012, 2012, the input tax amount equivalent to 38,451,50 won which is the aggregate of 384,515,040 won was unjustly deducted and the value-added tax was evaded by fraud or other unlawful means.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;