Defendant shall be punished by a fine of KRW 10,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, or submit to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act.

1. On January 27, 2012, the Defendant submitted a false list of accounts for separate tax accounts for individual suppliers, stating a list of accounts for individual suppliers at the tax office located in the south of Fagpo-si, Tag-si, and submitted it to the said tax office, even though the Defendant did not receive goods or services from the limited lender industry (411-81-6762), even though the Defendant did not receive goods or services from the limited lender industry (41-81-6762), as if he received services equivalent to KRW 41,950,000 in supply value, the Defendant entered a list of accounts for individual suppliers and submitted it to the said tax office.

2. Although the Defendant received false tax invoices from June 30, 201 to December 31, 2011, the Defendant was issued a false tax invoice as if he received services equivalent to the total supply amount of KRW 46,521,00,00 (1) around December 30, 201, total supply amount of KRW 36,012,00,00 (1), and around November 30, 201, as if he received services equivalent to the total supply amount of KRW 46,521,00 (1),00,000,000) during the second taxable period from June 30, 201 to December 31, 2011.

Accordingly, the Defendant was issued a false tax invoice amounting to KRW 82,533,000 in total supply value.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to B;

1. A written accusation;

1. Application of statutes on the details of value-added tax returns, electronic tax invoices, and certified tax accountants bookkeeping;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false seller), Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) and the selection of fines for each crime;

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (Article 38 of the Criminal Act)