Defendant shall be punished by a fine of 20 million won.

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

Punishment of the crime

The defendant was the representative director B.

From January 1, 2009 to June 30, 201, the Defendant did not receive goods or services under the Value-Added Tax Act to deduct the input tax amount generated from sales during the taxable period. From January 1, 2009 to June 30, the Defendant submitted the final tax invoice for total tax invoices of KRW 147,860,00, KRW 300, KRW 200, KRW 130,000, KRW 3300,000, KRW 100,000, KRW 200,000, KRW 65,74,000, KRW 174,000, KRW 34,256,000 from July 1, 201, and submitted the final tax invoice for total tax invoices of KRW 30,00,00 to the Incheon National Tax Service around 205, which was submitted by the Defendant.

Summary of Evidence

1. Defendant's legal statement;

1. Application of accusation, returns on value-added tax, and list of total tax invoices by customer;

1. Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 1, 2010) (amended by Act No. 11210, Jan. 26, 201) (amended by Act No. 11210, Jan. 26, 2012); the selection of fines for the crime

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act [the former part of Article 4 (2) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 20 of the Punishment of Tax Evaders Act does not apply to the restriction on aggravation of fines for concurrent crimes under Article 38 (1) 2 of the Criminal Act; and the addition of fines for each crime];

1. Articles 70 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;