Defendant shall be punished by a fine of KRW 9,000,000.

When the defendant does not pay the above fine, 100,000 won.

Criminal facts

No person shall make a false entry into a list of total invoices by seller and by seller without supplying goods or services and submit it to the Government.

Nevertheless, around January 25, 2013, the Defendant submitted a list of total account statements by seller for the final return of value added at 2, 2013 by “B company” operated by the Defendant in the Si Tax Office located in Si Tax Office, Si Tax Office, 368, the Defendant entered matters in the list of total account statements by seller, and submitted it to the Government through the Si Tax Office, as if he was supplied with goods or services in the amount equivalent thereto, although the Defendant did not have received goods or services from C company, the Defendant entered them in the list of total account statements by seller.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to accusation (including all accompanying documents);

1. Relevant Article 10 (3) 3 of the Punishment of Tax Offenses Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning facts constituting an offense, and the selection of fines (including the confession and rebuttal of the accused, and the fact that the accused does not have

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.