Defendant shall be punished by a fine of 12 million won.

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

Punishment of the crime

The defendant is a person who operates a cosmetic and a wholesale and retail business operator registration number C (D) in Daegu Suwon-gu B.

1. He shall not make false entries in the list of total tax invoices by customer and submit it to the Government without supplying goods or services under the Value-Added Tax Act;

Nevertheless, on July 25, 2011, the Defendant reported the value-added tax for C at the 895 Daegu Tax Office located in Daegu-gu, Daegu-gu, 895 on the compensation for State bonds for the first half of 201 for C, and the facts were merely the supply of the goods equivalent to KRW 13,545,000 to E (business number:F), but the Defendant stated the list of the total tax invoices by the seller and submitted the documents to the public official in charge of the above tax office.

In addition, from around that time to January 25, 2013, the Defendant only supplied goods equivalent to KRW 43,909,089 in total on four occasions at the above tax office as shown in the list of crimes in attached Table (1) at the above tax office. However, as if he supplied goods equivalent to KRW 432,09,08,101 in total, the Defendant entered a list of total tax invoices by customer and submitted the documents to the public official in charge of the above tax office.

2. He shall not make false entries in the list of total tax invoices by seller and submit it to the Government without being supplied with goods or services under the Value-Added Tax Act; and

Nevertheless, on July 25, 201, the Defendant reported the value-added tax for C in the East Daegu Tax Office for the first time in 201, and entered the list of individual suppliers in the list of total tax invoices by seller as if the Defendant did not receive any goods from G (H) even though there was no fact that the goods were supplied from G (business number: H), and the goods equivalent to KRW 5,250,000, in the absence of any fact that the goods were supplied from G (business number:J).