A defendant shall be punished by imprisonment for four months.

Punishment of the crime

The defendant is a person who operates the Yeongdeungpo-gu Seoul Metropolitan Government Corporation D.

No person shall submit to the Government a list of total tax invoices by customer without supplying goods or services under the Value-Added Tax Act, stating in falsity the list of total tax invoices by customer.

On April 26, 2010, the Defendant filed a false statement on the list of total tax invoices by seller as if he supplied the goods or services equivalent to KRW 109,562,00 in P, while filing a return on value-added tax for the first period of January 2010, the Defendant filed a false statement on the list of total tax invoices by seller, and filed a return on the list of total tax invoices by seller at the same place on July 26, 2010, while filing a return on value-added tax for the first period of July 26, 2010 at the same place and filed a false statement on the list of total tax invoices by seller as if he was supplied with goods or services equivalent to KRW 45,504,00 from Q.

Accordingly, the Defendant submitted a list of total sales tax invoices under the Value-Added Tax Act to the government twice.

Summary of Evidence

1. Police suspect interrogation protocol of the accused;

1. The police statement concerning R;

1. A written accusation;

1. A report on the closure of each investigation and a letter of order of inspection;

1. A list of general taxable persons’ value-added tax returns, and total tax invoices by seller;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime.

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;