Defendant shall be punished by a fine of seven million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The defendant is a person who runs a construction business (in-house) with the trade name "C" from the Gangseo-gu Seoul Metropolitan Government second floor.

No one shall make a false entry in the list of total sales and purchase by customer without supplying goods or services under the provisions of the Value-Added Tax Act, and submit it to

Nevertheless, around January 25, 2011, the Defendant reported the value-added tax for the second period of February 2010 on the Gangseo-gu Seoul Metropolitan Government Seo-gu's Gyeyang Tax Office, and on "C," the Defendant entered the list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices and submitted the documents to the public official in charge of the said tax office as if he was supplied with goods or services equivalent to 27,50 million won from D without being supplied with goods or services equivalent to the same amount.

Summary of Evidence

1. Statement by the defendant in court;

1. Police suspect interrogation protocol of the accused;

1. Utility model;

1. The defendant's additional statement;

1. A written accusation;

1. A false tax invoice receipt termination report;

1. Total tax invoice by customer (2nd 2010);

1. Application of Acts and subordinate statutes to investigation reports (Submission of Data-suspects);

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

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

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.