Defendant shall be punished by a fine of KRW 6,000,000.

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

Punishment of the crime

The Defendant is a person who operated C with the purpose of synthetic resin wholesale business from October 4, 2010 to August 29, 2013, and was not supplied with goods or services under the Value-Added Tax Act, but submitted to the Government the list of total tax invoices by false entry, without being supplied with goods or services under the Value-Added Tax Act;

1. A list of individual suppliers on July 24, 201, stating the false details of transactions as if they were supplied with goods or services equivalent to KRW 121,200,000 from “Stock Company D,” even though they did not receive any goods or services upon filing a value-added tax return for the first year of 201 at the Sung-dong, Sung-dong, Sung-dong on the following grounds:

2. On January 21, 2012, even though the Plaintiff did not receive goods or services upon filing a return of the value-added tax for the second period of 2011 from the said race and gift tax office, the Plaintiff submitted a list of the total tax invoices for purchase punishment stating the false details of transactions as if the Plaintiff were supplied with goods equivalent to KRW 151,750,000 from the “Stock Company E”.

Summary of Evidence

1. Defendant's legal statement;

1. The prosecutor's statement concerning the F;

1. A written accusation;

1. Investigation report of value-added tax;

1. A value-added tax return (1th of January 201), a list of total tax invoices by customer (1st of January 201), a value-added tax return (2nd of February 2011), and a list of total tax invoices by customer (2nd of December 2011);

1. Investigation report (Attachment of a report on tax investigation) - Report on investigation into trade order, and application of statutes to a report on completion of investigation of data;

1. Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) and Article 10(3)3 of the former Punishment of Tax Evaders Act, each of which is applicable to the crime, and the choice of fines.

1. From among concurrent crimes, Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the sum of fines of 3,00,000 won shall be determined on the violation of each of the Punishment of Tax Evaders Act in the form of concurrent crimes;

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