Defendant shall be punished by a fine of 12,000,000 won.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant is the actual operator of D and E, a corporation established for the purpose of wholesale and retail business of construction machinery equipment.

1. On April 24, 2012, the Defendant: (a) filed a preliminary return of value-added tax on Company D on January 2012, 2012; and (b) did not provide goods or services to Jinjin Construction Industry Co., Ltd. or E; (c) on the other hand, the Defendant entered and submitted a false list of total tax invoice to the public official in charge, as if he/she traded goods or services equivalent to “1,00,000 won” and “35,000,000,000 won”, respectively.

2. Around July 19, 2012, the Defendant filed a final return on the value-added tax base for the first year of 2012 with respect to D Co., Ltd. on the Namcheon Tax Office (hereinafter “20,000,000 won”) with the public official in charge, even though there was no fact that the Defendant was supplied goods or services from E Co., Ltd., the Defendant entered the list of total tax invoices in falsity and submitted it to the public official in charge, as if the Defendant traded goods

"2014 High Court 872"

1. On January 25, 2009, the Defendant submitted a false list of total tax invoices of KRW 889,85,000,000, in total supply value, from that time to July 25, 2012, the Defendant filed a false list of total tax invoices of KRW 45,000,000 with the Government, which was issued three tax invoices of KRW 45,00,00 in total supply value to Co., Ltd., Ltd., even though there was no fact that goods or services were supplied. The Defendant submitted a false list of total tax invoices of KRW 12 times, as shown in the list of crimes in attached Table 1, to the Government.

2. The Defendant who submits a false list of total tax invoices by customer shall file a value-added tax return for E Co., Ltd. on or around January 25, 2009, and the facts thereof shall be goods or services.