A defendant shall be punished by imprisonment for not more than six months and a fine not exceeding three million won.

When the defendant does not pay the above fine.

Punishment of the crime

No act of submitting to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without supplying or receiving goods or services, by entering it falsely.

The defendant is a person who is engaged in a contact company with the trade name of Busan-gu B, 2, 324, C.

1. Notwithstanding the fact that the Defendant had not supplied goods or services from C to D and E in fact, the Defendant supplied goods or services to D on January 20, 2015, at the Busan District Tax Office located in 263 as the superintendent of Busan District, and at the Busan District Tax Office located in 203 as the superintendent of Busan District Tax Office on January 20, 2015, at the rate of KRW 120,600,000 in relation to the quarterly value-added tax return by customer, and supplied E with goods or services equivalent to KRW 6,10,000 in relation to the volume-added tax return by customer.

A false statement was made and submitted to the Government.

In addition, from that time until February 19, 2016, the Defendant reported C’s value added tax on three occasions, such as attached Table 1, and submitted a false list of total tax invoices by customer, to the government, respectively.

2. The Defendant submitted a list of total tax invoices by false seller: (a) although there was no fact that C received goods or services from E; (b) on January 20, 2015, at the tax office of North Busan located in 263, as the superintendent of Busan, Busan, the Busan, and at the tax office of Busan, as the superintendent of the board of directors on January 20, 2015, C received goods or services equivalent to KRW 118,50,000 from E in the list of total tax invoices by seller.

A false statement was made and submitted to the Government.

In addition, from that time until February 19, 2016, the Defendant reported C’s value added tax on three occasions, such as attached Table 2 of the List of Offenses, and submitted a false list of total tax invoices by seller to the government, respectively.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of the accused by the prosecution;

1.With respect to F and G: