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

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

Punishment of the crime

On June 16, 2010, the Defendant was sentenced to imprisonment with prison labor and six months for fraud, etc. at Daejeon District Court on April 28, 201, and the said judgment became final and conclusive on April 28, 201.

The Defendant is a person who operated B, a sales agency, from around 206 to June 2010.

No person shall submit to the Government the sales and purchase tax invoice under the provisions of the Value-Added Tax Act entered in falsity.

Nevertheless, around January 25, 2010, the Defendant filed a false list of total tax invoices on the supply price of KRW 500,000,000 in supply price, even though the supply price of the services provided by T&C is KRW 600,000,000, and submitted a false list of total tax invoices to the public official in charge, as if the supply price of the goods was supplied by C even though the supply of the goods was not made by C, the Defendant entered the list of total tax invoices on the supply price of KRW 100,00,000 in supply price as if the goods were supplied by C.

Summary of Evidence

1. Defendant's legal statement;

1. Statement made to D by the police;

1. A copy of judgment, report on investigation of value-added tax, and final report;

1. A written accusation;

1. Previous convictions indicated in the judgment: Criminal history records, probationary records (A), amounts of dispositions and results of confirmation, one copy of the statement of assistance to the agreement of the case, and application of three copies of the judgment; and

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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

1. The sentencing of Article 334(1) of the Criminal Procedure Act shall be determined at the same time as the case where a judgment on the grounds of sentencing becomes final and conclusive, taking into account equity and equity.