Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is the representative of E who sells electrical appliances, etc. located in Jongno-gu Seoul Metropolitan Government D1st floor B.

1. Crimes on January 25, 2010;

A. On January 25, 2010, the Defendant submitted a list of total tax invoices by customer and submitted a false list of total tax invoices by customer, even though he/she supplied goods or services equivalent to KRW 263,830,000 to F, even though he/she supplied goods or services equivalent to KRW 263,830,000 to F.

B. On January 25, 2010, the Defendant submitted a false list of total tax invoices by seller, stating a false amount of all machinery, equipment, etc. as if he purchased them, even though he did not purchase goods or services equivalent to KRW 64,462,400 from “G”.

2. A crime on July 25, 2010

A. On July 25, 2010, the Defendant submitted a list of total tax invoices by false customer, when filing a return of value-added tax for the first time in January 2010 on the paper tax invoice from the above E from the above E to the end tax office on July 25, 2010, the Defendant submitted a list of total tax invoices by customer with false entries, despite having supplied goods or services equivalent to KRW 257,970,000 to the F.

B. On July 25, 2010, the Defendant submitted a false list of total tax invoices by seller, stating as if he purchased electric machinery, equipment, etc. equivalent to the same amount, even though he/she had not purchased goods or services equivalent to KRW 30,894,300 from H, the Defendant filed a false list of total tax invoices by seller.

3. On January 25, 2011, the Defendant filed a return of value-added tax on the paper duty from the above E from January 25, 2011 to the paper duty book in 2010 and entered false details by omitting the details of transactions, even if the Defendant supplied goods or services equivalent to KRW 279,652,000 to the “F”.