A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant is a person who used to carry out the work of transporting materials, loading aggregate, etc. at the construction site by putting a paint into the “C” located in Jung-gu Seoul Metropolitan Government, and registered the said “C” with his trade name.

No one shall prepare a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services and submit it to the Government.

1. On January 25, 2011, the Defendant reported the establishment of value-added tax for the second period of 2010 in Dongdaemun-gu Seoul Dongdaemun-gu Seoul, Dongdaemun-gu, 235-5, the Defendant submitted one copy of the total tax invoice by buyer, stating the total value of 77,50,000,000 won as shown in the annexed crime list Nos. 1 through 5, as shown in the annexed crime list No. 201, stating that he/she had not supplied goods or services to the E company.

2. On July 25, 2011, the Defendant filed a final return of value-added tax for the first period of 2011 in the Dongdaemun-gu Tax Office (hereinafter “F”) around July 25, 201, the Defendant submitted one copy of the total tax invoice by buyer, stating the total value of 178,113,000 won, as stated in the attached list Nos. 6 through 14, including the false entry of the supply value of 4,01, although the supply of goods or services was not a fact that he/she supplied goods or services in the FF company.

3. On January 25, 2012, the Defendant filed a final return of value-added tax for the second half-year tax invoices by customer, stating the false entry of KRW 10,000,000 in the supply price in the G company, even though the supply of goods or services was not made in the G company, and entered the total amount of KRW 195,350,000 in the supply price as shown in the attached list of crimes Nos. 15 through 24, as shown in the attached list of crimes.