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

The Defendant operated B.

1. On January 27, 2012, the Defendant filed a value-added tax return at the office B located in Seocho-gu Seoul Metropolitan Government, and filed a list of total tax invoices by customer with false entries of 331,83,000 won in supply price as shown in the attached Table of Crimes (1) as if he/she supplied goods or services in D during the period of the value-added tax on February 2011, 201, even though he/she did not supply goods or services to the above D during the period of the value-added tax, the Defendant submitted a list of total tax invoices by customer prepared by falsely entering the sales amount of 331,83,00 won in supply price as listed in the attached Table of Crimes (1).

2. Around July 25, 2012, the Defendant reported the value-added tax return at the above B office, and submitted to B a list of total tax invoices by customer prepared by stating falsely the sales amounting to KRW 317,604,00,000 as shown in the attached list of crimes (2) including the false statement in the list of total tax invoices by customer, even though he did not supply goods or services to E during the period of value-added 1, 2012, in spite of having supplied goods or services to E during the period of value-added 1, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. Entry in a written accusation;

1. Statement of a duplicate;

1. Application of each Act and subordinate statutes to include a list of total tax invoices and copies of each value-added tax;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;