Defendant shall be punished by a fine of KRW 10,000,000.

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

Criminal facts

1. The Defendant of the total tax invoice by buyer, who is liable to submit the list of the total tax invoice by buyer to the government pursuant to the Value-Added Tax Act, shall not submit the list of the total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer by false entry, but shall not submit the list of the total tax invoice by false entry into the list of the total tax invoice by 47,986,800 won in total three times, such as the list of the annexed crimes list, and submitted the list of the total tax invoice by entering the list of the total tax invoice by false entry into the list of the total tax invoice by buyer by buyer by buyer by 27,013,200 won for the Defendant’s management in the first year of 2008, while the value of the goods actually supplied to D by the company was KRW 75,00,000, as shown in the list of the annexed crimes.

2. On October 27, 2008, the Defendant entered the list of total tax invoices by customer in the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices in the list of 150,000,000, even though the above company did not have received any goods or services from E.

Summary of Evidence

1. The defendant's legal statement (the seventh trial date);

1. Each legal statement of witness F and G;

1. A written accusation;

1. Application of statutes governing the return of value-added tax;

1. Article 11-2 (1) 2 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010; hereinafter the same shall apply), Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (including submission of a false total tax invoice by buyer), and selection of fines, respectively, for the crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 4(2) of the former Punishment of Tax Evaders Act, Article 38(1)2 of the Criminal Act.