Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

From December 20, 201 to June 30, 2012, the Defendant operated D Co., Ltd., a wholesale retail company, such as stone, etc., as a representative director, which was operated by the Defendant, as the representative director.

No one shall make false entries in the list of total sales and purchase by customer without supplying goods or services under the provisions of the Value-Added Tax Act, and submit them to the Government.

Nevertheless, on April 25, 2012, the Defendant: (a) filed a preliminary return of value-added tax for the first period of 2012 at the high tax office located in the Dong-dong, Yongsan-gu, Yongsan-gu; (b) on April 25, 2012, despite the absence of the supply of goods or services to 12 selling places, the Defendant entered the false statement in the list of crimes Nos. 1,3,5,7,8,11, 16, 17, 21, 25, 25, 30, 31; (c) submitted to the public official in charge of the above tax office by stating the false statement in the list of crimes No. 1, 200,000,000 won or services from the above high tax office on July 25, 2012; and (d) received the final return of value-added tax for 20,000 won or services from the above public official in charge of tax invoice No. 2, 96,21 through 20,214,50.

Summary of Evidence

1. The defendant;