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

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

The Defendant is a person who runs a wholesale and retail business for households with the trade name “C” in Seongdong-gu Seoul Metropolitan Government.

1. On July 25, 2012, the Defendant reported the value-added tax for the first period of the year 2012 from Seongdong-gu Seoul Seongdong-gu's Seongdong-gu's Seongdong-gu to submit the list of the total tax invoice by buyer. The fact was, even though he did not supply goods equivalent to KRW 50,000,000 to Temapos Co., Ltd. during the above period, a false entry was made in the above list of total tax invoices.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

2. On January 25, 2013, the Defendant filed a return of value-added tax for the second period of 2012 from the above Sungdong Tax Office, and submitted the list by buyer, the Defendant submitted the list by buyer. However, even though he did not supply goods equivalent to the amount of KRW 104,00,000 to Temapos Co., Ltd. during the above period, he submitted a false list by entering it in the above list of total sum.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

3. On July 25, 2013, the Defendant filed a report on value-added tax for the first period of the year 2013 from the Sungdong Tax Office, and submitted the list by buyer, the Defendant submitted the list by buyer. In fact, even though he did not supply goods equivalent to KRW 55,00,000 to Temapos Co., Ltd. during the foregoing period, he submitted a false list by entering it in the list by false means.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

4. On January 25, 2013, the Defendant submitted the list of total tax invoices by filing a return of value-added tax for the second period of 2012 from the above Sungdong Tax Office on the same date, and the Defendant submitted the list of total tax invoices by customer. The above fact does not constitute a fact that he received services equivalent to KRW 305,00,000 from D during the above period.