Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

The defendant is the representative of C corporation established for the purpose of manufacturing and selling new parts in Busan-gu B.

No person liable to submit a sales and purchase tax invoice by customer to the Government pursuant to the Value-Added Tax Act shall submit to the Government the sales and purchase tax invoice by customer entered false information, without supplying or being supplied with goods or services.

1. On July 25, 201, the Defendant submitted a false list of total tax invoice by buyer, stating as if he had supplied goods and services equivalent to KRW 74,00,00,000 of the supply price per sheet, and submitted a false list of total tax invoice by buyer as if he had not actually supplied goods and services two times as shown in the list of crimes listed in the attached Table (1).

2. On July 25, 2011, the Defendant submitted a false list of total tax invoices, stating that C was supplied with goods or services equivalent to KRW 255,00,000 of the supply price of each tax invoice, and submitted a false list of total tax invoices as shown in the attached Table of Crimes (2), even though the Defendant did not actually receive any goods or services on two occasions, even though he did not receive any goods or services on two occasions as listed in the above list of crimes (2).

Summary of Evidence

1. The defendant;