Defendants shall be punished by a fine of seven million won.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

1. Defendant A is the representative director of the liquor wholesale company B, which is located in Yangyang-si, Yangyang-si, both of which run the above company.

A person liable to submit a list of total tax invoice by buyer to the Government under the Value-Added Tax Act shall not submit a false list thereof.

On April 22, 2014, when the Defendant reported the scheduled value-added tax return for the first period of time on April 22, 2014, the Defendant supplied alcoholic beverages equivalent to KRW 726,477,017 in total to the customer during the pertinent taxable period. However, the Defendant submitted to the Government a false list of the total tax invoice by omitting KRW 25,893,17, as if the total tax invoice by buyer supplied alcoholic beverages equivalent to KRW 700,583,840.

The Defendant submitted a false list of total tax invoice by buyer from April 22, 2014 to January 23, 2015, including submission of a false list of total tax invoice by buyer, and submitted a false list of total tax invoice by buyer, wherein the sum of total supply values of KRW 47,437,106 was omitted over four times, as shown in the list of crimes in attached Table.

2. Defendant B, the representative of the Defendant, committed the above violation in relation to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. Each prosecutor's interrogation protocol concerning F and G;

1. Each statement;

1. A written accusation;

1. Written opinion;

1. Each report on investigation;

1. Application of Acts and subordinate statutes to submit additional data;

1. Defendant A: Defendant B, a corporation of Article 10 (1) 2 of the Punishment of Tax Evaders Act (elective of fines): Articles 18 and 10 (1) 2 of the Punishment of Tax Evaders Act;

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

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

1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;