Defendant shall be punished by a fine of KRW 50 million.

If the defendant does not pay the above fine, 20,000 won.

Punishment of the crime

The defendant is a person who actually operates C in Seongbuk-gu, Sungnam-si, and C is a corporation established for the purpose of freeter import business.

1. On January 25, 201, the Defendant filed a final return on the tax base for the second half of the year 2010 for the supply of goods or services at the time of the supply of goods or services at the time of the supply of goods equivalent to KRW 78,252,00,00 in the “(main) damage insurance”, and submitted a false list of the total amount of 850,452,00,000 in all the same transaction amount by the same method twice as shown in the list of crimes in the attached Table, even though the Defendant did not supply the goods or services at the time of the final return on the tax base for the second half of the year 2010.

2. On April 25, 201, the Defendant submitted a list of total tax invoices by false seller: (a) filed a final return of value-added tax base for the first time in 201 on the part of the party tax office located within one Dong in Sungnam-si, Sungnam-si; (b) even though the Defendant did not receive any goods or services, the Defendant submitted a false list of total tax invoices by stating the details of the transaction in the list of total tax invoices as if he received any goods equivalent to KRW 186,363,636 from “N&D trade” and submitted a false list of tax invoices.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation, a report on completion of data investigation, a written confirmation of transaction details, and a tax invoice;

1. Total tax invoice by buyer, and total tax invoice by customer;

1. Application of Acts and subordinate statutes to investigation reports (to hear statements from persons in charge of the government office that files an accusation and submit a list of total candidates);

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

1. Aggravation for concurrent crimes;

A. In accordance with the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act, the application of Article 38(1)2 of the Criminal Act with respect to the restriction on aggravation of fines is excluded.