The sentence against the accused shall be set forth as a fine of six million won.

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

Punishment of the crime

The defendant is a business operator under the Value-Added Tax Act, who has completed business registration under the Value-Added Tax Act with the trade name of "F" from Jeonyang-gun E.

1. Around February 25, 2013, the Defendant filed a return on the tax base of value-added tax for two years from the above F Office based on the two-yearly value-added tax period, and filed a false list of tax invoices by customer, stating that the supply of goods or services equivalent to KRW 11,00,000,000, in total, was made to the head of the Seodaemun-gu District Tax Office, even if the Defendant did not supply goods or services to the counterpart G during the period from July 1, 2012 to December 31, 2012, which is the above filing period.

2. Around July 25, 2013, the Defendant filed a final return on the value-added tax base for the first period of 2013 at the place specified in the foregoing paragraph (1). Around January 1, 2013 to June 30, 2013, even if the Defendant did not supply goods or services to the opposite contractual party G during the period of the said return, the Defendant filed a final return on the value-added tax base for each sales place stating the false supply of goods or services equivalent to KRW 75,636,363 in total of the supply value, and the tax invoice for each seller stating that he/she received goods or services equivalent to KRW 100,000 in total of the supply value, even if he/she did not receive any goods or services from the opposite contractual party during the said return period.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to the written accusation;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Articles 40 and 50 (Offences of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer, as of July 25, 2013, and the violation of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer, and punishment as a violation of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer with heavier

1. Selection of penalty: