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

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

From October 2010, the Defendant sells co-worksd machines, etc. in the “C” located in the Dong-gu, Chungcheongnam-gu, Dong-gu, Seoul.

No person who is required to submit a tax invoice by buyer and by seller to the Government pursuant to the Value-Added Tax Act shall submit a false tax invoice by buyer and by seller.

1. Nevertheless, the Defendant, on January 25, 201, submitted to the Director General of the National Tax Service on the astronomical Tax Office, and the fact is: (a) even though (b)D supplied goods equivalent to KRW 183.5 million to KRW 183.5 million, the Defendant, despite having supplied goods equivalent to KRW 350 million, submitted a false tax invoice by the seller, stating as if he supplied goods equivalent to KRW 350 million.

2. Upon submitting a list of total tax invoices by customer, E submitted a false list of total tax invoices by entering the list of total tax invoices by customer as if they were supplied with goods equivalent to KRW 51.2 million, as if they were supplied with goods equivalent to KRW 213 million by F and G, although there was no fact that they were supplied with goods from F and G, as if they were supplied with goods equivalent to KRW 186 million by way of supply of goods equivalent to KRW 64 million from G.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on the investigation of the relevant suspected case;

1. Total tax invoice by buyer;

1. Total tax invoice by customer;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Paragraphs (1) 2 and (2) 2 of Article 10 (1) of the Punishment of Tax Evaders Act ( fraudulent submission by the list of the total tax invoice by buyer) on the crime;

1. Punishment prescribed in Articles 40 and 50 of the Criminal Act concerning the crimes of violation of the Punishment of Tax Evaders Act due to the submission of a false list of total tax invoices by customer which are heavier than that of the former;

1. Selection of an alternative fine for punishment;

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

1. The sentencing of Article 334(1) of the Criminal Procedure Act is based on the order of provisional payment.