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

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant is a person who has been engaged in the Kafeng wholesale business in Cheongju-si B with a trade name.

1. On July 25, 2009, the Defendant reported the value-added tax for the first time in 2009 from the Cheongju Tax Office located in Seo-gu, Seo-gu, Chungcheongnam-gu, Chungcheongnam-gu, the Defendant submitted a false list of total tax invoices as if he supplied the goods or services to five companies, such as D, notwithstanding the fact that he had not supplied the goods or services equivalent to KRW 121,340,000, value of supply, and the Defendant submitted a false list of total tax invoices as if he was supplied, regardless of the fact that he had not been supplied the goods or services equivalent to KRW 108,78,000 from four companies, such as E.

2. On January 25, 2009, the Defendant reported the value-added tax for the second period of 2008 from the Cheongju Tax Office located in Seo-gu, Seo-gu, Seo-gu, Chungcheongnam-gu, the Defendant submitted a false list of total tax invoices as if he supplied the completion of the tax despite the fact that he had not supplied the goods or services equivalent to KRW 70,400,000 to three business entities, such as F, and the Defendant submitted a false list of total tax invoices as if he was supplied without being supplied with the goods or services equivalent to KRW 70,000,000 from five business entities, including G.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. Investigation report (general - Document attachment);

1. A written accusation;

1. Investigation report on the relevant suspected case and report on the completion of investigation of value-added tax;

1. Application of Acts and subordinate statutes on the list of total accounts by customer;

1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9346 of Jan. 30, 2009; hereinafter the same shall apply) concerning the crime

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of each alternative fine for punishment;

1. The former part of Article 37 of the Criminal Act, and Article 4 (2) of the former Punishment of Tax Evaders Act;

1. Determination of sentence;

(a) Each crime listed in judgment No. 1: 4.5 million won;

(b) rule;