Defendant shall be punished by a fine of KRW 10 million.

The defendant shall be ordered to pay the amount equivalent to the above fine.

Punishment of the crime

The Defendant is a company established for the purpose of manufacturing computer peripheral devices and wholesale business. D, the representative director of D, in collusion with E, a financial director. On April 25, 2008, when filing the preliminary return of value-added tax for the first time in 2008, the Defendant entered and submitted a false statement of the total tax invoice by buyer as if he supplied goods equivalent to KRW 20,000,001 on the information and communications at the same time during the period from that time to July 27, 2009, even though there was no fact that D had supplied goods equivalent to the amount of KRW 20,000,001, and submitted a false statement of the total tax invoice to the above tax office, as shown in the list of crimes committed in the attached Table, from that time to July 27, 2009.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness E and F;

1. Copy of the police statement concerning G;

1. Application of Acts and subordinate statutes to a copy of each investigation report, each value-added tax return, and summary order;

1. Article 3 and Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010) concerning the crime committed;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;