Defendant shall be punished by a fine of KRW 20,000,000.

If the defendant does not pay the above fine, the fine shall be 100.

Punishment of the crime

The defendant of "2014 Highest 1790" is a person who actually operates D in the name of a type C, such as mail order, home shopping broadcasting agency, and satellite broadcasting program production.

No person liable to receive the tax invoices under the provisions of the Value-Added Tax Act shall submit to the Government the list of total tax invoices entered falsely.

On January 25, 2010, the Defendant reported the value-added tax on D at the 154 Gwangju metropolitan city, the center of Gwangju Dong-gu, in 2009, on February 25, 2010, the Defendant entered the list of total tax invoices by falsely entering the list of total tax invoices as if he was supplied with goods or services equivalent to 320,000,000 won from the (ju) SPP film and submitted it to the public official in charge of the said tax office.

In addition, between January 25, 2010 and January 27, 2012, the Defendant entered the aggregate of KRW 2,209,437,000 in the same way as the list of crimes in the same manner on five occasions, and submitted it to the public official in charge of the pertinent tax office.

"2014 Highest 3027"

1. The Defendant submitted a false list of buyer by buyer: (a) during the period from January 1, 2012 to June 30, 2012, which was the first day of the year 2012, D supplied goods or services equivalent to KRW 50,00,000 of the supply value to E; (b) on July 25, 2012, when filing a D value-added tax return, the Defendant submitted the said list of buyer by buyer to the said tax office, stating the false list of buyer by buyer as if the said transaction was actually conducted.

2. The Defendant submitted a false list of total tax invoices by customer, during the period from January 1, 2012 to June 30, 2012, which was the first period from January 1, 2012, to June 30, 2012, even though D was not supplied goods or services equivalent to the total value of KRW 250,000,000, value of supply from Sydivedi Co., Ltd., the Defendant was not provided. However, on July 25, 2012, D value-added tax was provided.