Defendant shall be punished by a fine of KRW 3,000,000.

If the defendant does not pay the above fine, 50,000 won shall be paid.

Punishment of the crime

The defendant is the actual operator of the corporation B with the purpose of mechanical production and metal production.

1. Around January 28, 2009, the Defendant submitted a list of total tax invoices stating the amount of KRW 100,750,000 from C, as if he was supplied with the goods or services, without being supplied with the goods or services, by filing a return on the confirmation of value-added tax for the said company at the Suwon Tax Office for the second time in 2008.

2. Around July 27, 2009, the Defendant submitted a false list of total tax invoice by buyer, stating the supply value of KRW 45,000,000, without supplying goods or services, at the time of filing the final return of value added tax for the said company on the first time in 2009, when the Defendant supplied goods or services to D.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement of E;

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

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. It is decided as per Disposition on the grounds of Article 57 or more of the Criminal Act including the number of days pending trial;