A defendant shall be punished by imprisonment for ten months and a fine of ten thousand won.

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

Punishment of the crime

The defendant is a person who engages in transportation business with the trade name of D in Namyang-si, Gyeonggi-do.

1. On July 25, 2012, the Defendant submitted a false list of total tax invoices by seller to a public official in charge of filing a final return on value added tax at the government-owned tax office located at 77 at the time of the Gyeonggi-do Government, in January 2012, 2012, the Defendant submitted a false list of total tax invoices by seller, stating that he/she was supplied with goods or services equivalent to KRW 100 million at the supply price without supplying goods or services in E, as well as a false list of tax invoices by seller (purchase) as part of the attached crime list (purchase).

2. On July 25, 2012, the Defendant submitted a list of total tax invoices by customer with false entries to a public official in charge of the submission of a final return on value added tax base in January 2012 at the government-owned tax office located in 77 at the time of the Government-si on July 25, 2012, the Defendant submitted a false list of total tax invoices by customer with false entries as if he/she supplied goods or services in an amount equivalent to KRW 72,727,000 for supply without supplying goods or services to F.

3. No person who deserts a tide cell shall evade taxes by fraud or other unlawful means, such as income, profit, act, fabrication or concealment of transactions, etc.;

The Defendant submitted a list of total tax invoices on purchase and sales recorded in a false manner as above with intent to evade the value added tax and comprehensive income tax to be paid actually.

On July 25, 2012, the Defendant filed a false report on KRW 117,300,000, which was omitted in KRW 72,727,00,00, at the above government tax office, and subsequently evaded the value-added tax of KRW 2,727,00,00 for sale, as well as evades the value-added tax of KRW 465,469,00 for six times, such as the list of crimes in the Punishment of Tax Offenses Act.

(i) the evidence;