A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 650 million won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who actually operates C in Yeonsu-gu Incheon Metropolitan City.

No person shall submit to the Government a list of total tax invoices by sales and by seller under the Value-Added Tax Act without supplying or receiving goods or services for profit-making purposes by entering false list of total tax invoices by seller.

On July 25, 2012, the Defendant filed a return of value-added tax with respect to C (hereinafter “C”) for profit-making purposes, such as unfairly seeking a refund or deduction of value-added tax, at the Incheon Southern-gu Tax Office (hereinafter “C”), and the Defendant stated the written indictment as “2,14,795,000 won” in the supply price of KRW 2,14,795,000 as if the Defendant had not received the supply of goods or services from D (hereinafter “D”), but in light of the evidence duly adopted and investigated by the court, it is evident that the Defendant is a clerical error in the written indictment, “2,14,795,000 won” in accordance with the evidence duly adopted and investigated.

The sum table of total tax invoices by seller was written falsely from around 2013 to October 25, 2013 and submitted to the person in charge the sum table of total tax invoices by seller equivalent to KRW 6,245,379,000 from around 2012 to December 2013, as shown in the list of crimes in the attached list of crimes.

As a result, the defendant submitted a list of total tax invoices by seller to the government for profit-making purpose by stating it falsely.

Summary of Evidence

1. Some of the protocol concerning the examination of the suspect against the defendant;

1. Each testimony of witness E and F;

1. A written accusation;

1. Details of account transactions, electronic tax invoices with D, and electronic tax invoices with G;

1. The actual transaction account books referred to in C on January 1, 2013, the submission of account books for actual transaction, a statement of general purchase, a written confirmation of measurement, etc. around October 2012

1. Application of Acts and subordinate statutes governing recording records;

1. Articles 8-2(1)1 and 8-2(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime.