Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

1. The Defendant is a representative of C in the Geum-gu, Busan, who submits a list of total tax invoices by seller.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller.

Nevertheless, on January 24, 2014, the Defendant submitted a list of total tax invoices by seller, stating in falsity the supply value of KRW 62,00,000,000, as if the actual transaction had been conducted without being supplied goods or services from D (E) and submitted three copies of total supply value of KRW 275,00,000,000 from January 25, 2015, such as the list of crimes in the attached Table, until January 25, 2015.

2. On July 1, 2013, the Defendant registered the business by using the name of the wife F for the purpose of evading taxes or evading compulsory execution at the above C Office.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspect with respect to F;

1. Police investigation report (teleline investigation);

1. A written accusation - A list of supplementary statements for accusation, a list of total tax invoices by purchasing banks (as of February 2, 2013), a list of total tax invoices by purchasing banks (as of January 2014), a list of total tax invoices by purchasing banks (as of January 2, 2014), and a list of total tax invoices by purchasing banks (as of February 2, 2014).

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 10 (3) 3 of the Punishment of Tax Evaders Act (referring to submission of a list of the total tax invoices by false purchasing places), Article 11 (1) of the Punishment of Tax Evaders Act (referring to lending in the name of another person), and selection of fines;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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