A defendant shall be punished by imprisonment for up to eight months and a fine of up to 400 million won.

When the defendant does not pay the above fine.

Punishment of the crime

On September 23, 2009, the Defendant was sentenced to two years of suspended sentence to eight months of imprisonment due to injury, etc. at the Incheon District Court, and the judgment was finalized on October 1, 2009, and on December 2, 2010, the same court was sentenced to four years of imprisonment due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and became final and conclusive on March 31, 201.

From February 2, 2008 to December 2, 2010, the Defendant, who operated an AI that sells mileage, slab, etc. in Gyeyang-gu Incheon, Gyeyang-gu, Incheon, was not supplied or supplied with goods or services under the Value-Added Tax Act, and submitted to the Government a false list of the total tax invoices by purchase seller, stating the false list of the total tax invoices by purchase seller:

1. Submission of falsely entered list of total tax invoices by customer;

A. On April 24, 2008, the Defendant: (a) filed a preliminary return of value-added tax on the North Incheon Gyeyang-gu Tax Office in Gyeyang-gu, Incheon; (b) on January 2008, the Defendant submitted a list of total tax invoices stating that there was no supply of goods equivalent to KRW 842,422,00 from AJ, Co., Ltd.; and (c) as if the goods equivalent to the same amount were supplied, the Defendant submitted a false list of total tax invoices.

B. On July 25, 2008, the Defendant filed a final tax return on the value-added tax of the general taxable person for the first time in 2008 from the above North Korea, the Defendant did not receive from the AJ any goods equivalent to KRW 371,50,000 from the AJ, and submitted a list of total tax invoices stating false facts as to the supply price of the goods equivalent to KRW 194,50,000 from the AK, although there was no fact that the Defendant was supplied with the goods equivalent to the above amount of KRW 194,50,000 from the said two companies.

2. Submission of a false list by buyer;

A. On April 24, 2008, the Defendant: (a) filed a preliminary return of value-added tax on the general taxable person for the first time in 2008 from the above North Mancheon Tax Office on April 24, 2008; and (b) filed a preliminary return of value-added tax on the AL Co., Ltd.