Defendant shall be punished by a fine of KRW 35 million.

If the defendant does not pay the above fine, 150,000 won.

Punishment of the crime

No person shall submit to the Government a list of total invoices by seller under the Value-Added Tax Act, without supplying or being supplied with any goods or service, by entering it falsely.

1. On July 25, 2013, the Defendant submitted a final return on the value-added tax base on July 25, 2013 with regard to C from the Northwest Tax Office located in 263 as the superintendent of the Seo-gu, Busan, the Defendant: (a) entered the list of total tax invoices by seller; (b) entered the list of total tax invoices by seller; (c) submitted the said documents to the public official in charge of the tax office as if he had not received goods equivalent to KRW 100,000 from C; and (d) filed the final return on the value-added tax base on January 25, 2014 with regard to C at the above North Seo-gu, Busan; (b) without being supplied with goods equivalent to KRW 288,00,000,000 from C; and (c) submitted false statements to the public official in charge of the tax office equivalent to KRW 38,00,000, total tax invoices by seller; and (c) submitted false statements to the public official in charge of the above tax office.

2. On July 25, 2013, the Defendant filed a final return of value-added tax on the same North Korea tax office as mentioned in the foregoing paragraph (1) and paragraph (1) of the same Article, and on July 25, 2013, the Defendant filed a final return of value-added tax for the first time on January 2013, and even if he did not supply the goods equivalent to KRW 85,00,000 to D (ju), the amount equivalent to KRW 91,309,000 to E, he/she shall make a false entry of a list of total tax invoices for each sales office and submit the documents to the public official in charge of the relevant tax office, and on January 25, 2014, the Defendant filed the final return of value-added tax for the second time on the second time from North Korea tax office as mentioned in the foregoing paragraph (1) of the same Article, the fact is not equivalent to KRW 121,727,00,00 in D (ju) E), and supply the goods equivalent to KRW 90,000.