Defendant shall be punished by a fine of 12,000,000 won.

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

Punishment of the crime

The defendant is the representative director of C, a corporation established for the purpose of manufacturing and selling soft drinks in Gyeong-si, Chungcheongnam-si.

No person shall submit to the Government a list of total invoices by seller and by seller, without supplying goods or services under the Value-Added Tax Act, by entering them falsely.

1. Around October 25, 2006, the Defendant submitted a false list of total tax invoices of KRW 47,232,00,00 for each sales office, including the submission of a false list of total tax invoices of KRW 27 tax invoices of KRW 2,249,414,00,00 for six times as shown in the attached list of crimes, including the submission of a false list of total tax invoices of KRW 27 tax invoices of KRW 2,249,414,00 for each sales office during the period of two years from July 1, 2006 to September 30, 2006.

2. On October 25, 2006, the Defendant submitted a false list of total tax invoices of KRW 23,263,00,000, total tax invoices of KRW 29,315,417,10 on six occasions, as shown in the separate sheet of crime, including the submission of a false list of total tax invoices of KRW 29,315,417,10,00, total tax invoices of KRW 29,00, as shown in the separate sheet of crime, during the transaction period from July 1, 2006 to September 30, 2006.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. Statement to E by the police;

1. Application of the Acts and subordinate statutes on the written accusation;

1. The former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) regarding the crime committed.