A defendant shall be punished by imprisonment for a year and a fine of 15,00,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

[2012 Highest 2602] The Defendant, as the representative director of (main) D in the fourth floor of Seoul Gangnam-gu Seoul Metropolitan Government, was unable to supply goods or services, and entered and submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied goods or services. However, the Defendant was willing to enter and submit a false list of total tax invoices by seller to the Government for the purpose of using them for the purpose of extending the period of payment of trade finance for the purchase

In filing a preliminary return of value-added tax for the first time in 2009 of Samsung C&T in Gangnam-gu, Seoul around April 25, 2009, the Defendant submitted the total amount of 975,751,000 won as stated in [Attachment 1] on the date of crime (the preliminary return of January 2009), including the false statement of 175,751,000 won, and the total amount of 20.3 billion won as stated in the final return of 20.5 billion won (the final return of January 25, 2009), including the total amount of 965,452,00 won as stated in the total amount of 20.5 billion won and the total amount of 20.5 billion won as stated in the final return of 205 billion won (the total amount of 20.5 billion won and the total amount of 3.5 billion won and the supply value per 205 billion won (the final return of 2009.5 billion won).20