Defendant shall be punished by a fine of KRW 25,000,000.

When the defendant does not pay the above fine, 200,000 won.

Punishment of the crime

From April 30, 1993 to March 4, 2015, the Defendant operated the wholesale and retail business of steel products in the name of "C" in the name of "C," and on January 29, 2016, the judgment became final and conclusive on April 16, 2016 after having been sentenced to imprisonment with prison labor from the Busan District Court for fraud.

No person shall submit to the Government a list of invoices by seller or seller under the Value-Added Tax-Related Acts, stating in falsity a list of invoices by seller without supplying or receiving goods or services.

1. Violation of the Punishment of Tax Evaders Act due to the reporting of value-added taxes in the first time, 2012;

A. A. Around July 23, 2012, the Defendant submitted a false list of total tax invoices by customer. Around July 23, 2012, the Defendant filed a final return of value added tax at the Kimhae tax office located in the 440 Kimnam-si, Kim Jong-si, Kim Jong-si, 1, 2012. The fact was that the Defendant supplied D (E) with the goods equivalent to KRW 100,075,000 of the supply price, although there was no fact that the goods amounting to KRW 100,075,000 were supplied with the goods amounting to KRW 10,075,000 of the supply price, and submitted a false list of total tax invoices by customer, as shown in (1) through (5) of the attached list of crimes committed in the attached Table (1) through (5).

B. Around July 23, 2012, the Defendant submitted a false list of total tax invoices by seller. Around July 23, 2012, the Defendant filed a final return on the value-added tax at the foregoing Kimhae Tax Office in January 2012, and submitted a false list of total tax invoices by purchaser, stating the false list of total tax invoices by purchaser, even though there was no receipt from F (G) of goods equivalent to KRW 110,001,000 from the supply price.

2. Violation of the Punishment of Tax Evaders Act due to the reporting of value-added taxes at the second time, 2012;

A. A. Around January 23, 2013, the Defendant submitted a list of total tax invoices by falsely recorded seller: (a) filed a final return of value added tax at the above Kimhae tax office in February 2012; and (b) supplied goods equivalent to KRW 8,071,000 for supply to H (I).