Defendant shall be punished by a fine of KRW 3,000,000.

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

Punishment of the crime

The defendant is a person who wholesale retails industrial products under the trade name of Guro-gu Seoul Metropolitan Government D Building 404 Co., Ltd.

1. On October 25, 2012, the Defendant reported the value-added tax on February 2, 2012 with respect to the said company at the Guro Tax Office located in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, Seoul, and submitted the list of total tax invoices by entering the false list of total tax invoices from the F Company, as if the Defendant was supplied with goods or services equivalent to KRW 42,906,360, and the supply price of KRW 77,832,00 from the G Company, even though there was no fact that the Defendant was supplied with goods or services from the F Company and G Company.

2. Around January 25, 2013, the Defendant reported the value-added tax on the above company on February 2012, 2012, and submitted a false list of total tax invoices to the public official in charge as if he received goods or services from the F Company, although the Defendant did not have received goods or services from the F Company, as having received goods or services equivalent to KRW 82,80,000 from the F Company.

[The defendant denies the criminal intent, but if the witness on the part of the defendant stated to the effect that the defendant is consistent with the facts charged, the criminal intent can be fully recognized] summary of the evidence

1. A written accusation;

1. Application of the Acts and subordinate statutes on the total tax invoice;

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 (Selection of Fine);

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

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

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