Defendant shall be punished by imprisonment for a year and six months, and a fine of 630,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of Corporation D in Busan Northern-gu C.

1. No person shall submit to the Government a false list of invoices of individual tax by customer without supplying the goods or services under the Value-Added Tax Act;

Nevertheless, on January 25, 2008, the Defendant reported the value-added tax on D for profit at the Busan District Tax Office located in 134-3, Seoul Special Metropolitan City, Seo-dong 134-3, Busan Special Metropolitan City on January 25, 2008, the Defendant entered a false list of total tax invoices by seller as if he supplied goods equivalent to the same amount, although he did not have any supply of goods to E, and submitted it to the Busan District Tax Office with a false list of total amount of 3,025,756,947 won as if he supplied goods or services four times from the above date to October 25, 2008, including a false list of total amount of tax invoices by seller.

2. No person shall submit to the Government a list of total tax invoices by seller entered falsely in the supply of goods or services under the Value-Added Tax Act;

Nevertheless, on January 25, 2008, the Defendant reported the value-added tax on D for profit at the Busan Busan District Tax Office located in 134-3, Seoul Special Metropolitan City, Seo-dong 134-3, Busan District, the Defendant entered a false list of total tax invoices by seller as if he received goods equivalent to the above amount, although he did not have received goods from F, the Defendant entered a false list of total tax invoices by seller from the above date to October 25, 2008, as if he received goods or services for profit-making purposes at the Busan District Tax Office located in 130,221,818.