A defendant shall be punished by imprisonment for six months and by a fine of ten thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant operated a wholesale and retail business from June 2009 to December 201, 2010, with the trade name, non-ferrous metals, etc.

On January 25, 2010, the Defendant filed a final return of value-added tax for the second period of the value-added tax in 2009 at Suwon-si, the Defendant submitted to the Government a list of the total tax invoices by sales place, which entered false as if he/she supplied goods or services equivalent to KRW 689,434,00 of the total value of supply, notwithstanding the fact that he/she had not supplied goods or services to D (E).

Summary of Evidence

1. Statements made by witnesses F and G in the third protocol of the trial;

1. Statement made by a witness H in the fourth trial record;

1. A written accusation, a report on completion of each investigation, a report on value-added tax and a list of tax invoices, and details of accusation of related companies;

1. Application of Acts and subordinate statutes, such as assistance in Ansan, 2010, 337 court rulings;

1. Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 62 (1) of the Criminal Act;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;