Defendant shall be punished by a fine not exceeding twenty million won.

The provisional payment of the amount equivalent to the above fine shall be ordered.

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 was a corporation established on November 13, 2008 for the purpose of clothing, food, and miscellaneous trade business, and B was the actual operator of the Defendant from July 2009. B entered the Defendant’s business on the list of total tax invoices by customer or by seller as follows and submitted it to the public official in charge of the tax office.

(1) On July 2010, in relation to the list of total tax invoices by customer, B related to the value-added tax for the year 1, 2010, in filing the return of value-added tax for the year 1, 2010 from the Namcheon Tax Office located in the Nam-gu, Incheon Metropolitan City around July 2010, the fact is from January 1, 2010 to the same year.

6. Between October 30, 150,00 won (tax invoices 1), 51,00,000,000 won (tax invoices 3), aggregate of the supply values to E, 10,000,900 won (tax invoices 3), aggregate of the supply values to G, 246,728,300 (tax invoices 9), and 30,027,250 (tax invoices 3), aggregate of supply values to H; 40,00,000 won (tax invoices 3; 50,000,00 won (tax invoices 3); 50,00,00 won (tax invoices 3); 50,00,00 won (tax invoices 3); 50,05,05,05,00 won (tax invoices 50,505, 305,205, 405, 305,205, 305,