Defendant shall be punished by a fine of KRW 3,500,000.

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

Criminal facts

On July 25, 2009, the Defendant: (a) as a de facto operator of Company B, filed the return of value-added tax on the said Company on the Namyang Tax Office located in Seori-si, Youngdong, 736-2; (b) around July 25, 2009, the Defendant submitted to Company B a false statement that “The supply of goods or services was not made to Company C, D, E, or F; and (c) even though there was no supply of goods or services from Company B, the sales and purchase tax invoice was supplied to Company C, 10,013,00 won, and 48,003,000 won, and 00 won, for each tax invoice of KRW 27,590,000, for each tax invoice of KRW 27,590,000, for each of the supply price of goods or services from Company A.”

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. Copies of each police statement of I, J, K, and L;

1. Application of Acts and subordinate statutes to a report on closure of data;

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act, where the crime is committed and punishment is selected

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;