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

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

Punishment of the crime

The Defendant is the actual operator of B, who is a construction machinery rental business entity.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

1. On July 25, 2013, the Defendant submitted a list of total tax invoices by false seller, and submitted to the public official in charge of the above tax office the final return of value-added tax on July 25, 2013, when the Defendant filed the final return of value-added tax for the first time in Mapo Tax Office located in Mapo-gu Seoul, Seoul on July 25, 2013, the fact was as shown in the attached list of crimes, even though the Defendant supplied goods or services equivalent to KRW 209,082,00 (tax invoice Chapter 27) in total to 11 companies, such as the Namsan War Co., Ltd., Ltd

2. On January 27, 2014, the Defendant submitted a list of total tax invoices by false seller on the second half of the year 2013, when filing the final return of value-added tax for the second half of the year 2013 from Mapo-gu Seoul Mapo-gu, Seoul, on January 27, 2014, the Defendant submitted to the public official in charge of the said tax office the list of total tax invoices entered in false supply, although the Defendant did not have supplied goods or services equivalent to KRW 127,020,000 (tax invoice Chapter 14) in total to four business entities, such as the same as the list of crimes in the attached

Summary of Evidence

1. Defendant's legal statement;

1. Protocol concerning suspect interrogation of C;

1. A letter of completion of investigation of a suspected suspect of data;

1. Application of Acts and subordinate statutes on the return of value-added tax by general taxable persons, and the list of tax invoices by customer;

1. Relevant provisions concerning the facts constituting the crime, and Article 10 (3) 3 of the Punishment of Tax Evaders Act (compacting) and the selection of fines, respectively,;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The order of provisional payment;