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

If the defendant does not pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The Defendant is a real operator of Seongdong-gu Seoul Metropolitan Government D established for the purpose of trade business, such as rice, etc.

1. Around January 25, 2008, the Defendant submitted to the above tax office a list of total tax invoices by customer, stating false facts, as if he supplied goods or services equivalent to 42,00,000 won, although he did not supply goods or services to E.

2. Around January 25, 2009, the Defendant submitted to E a false list of accounts by sales place, stating the supply price of E, in the absence of the supply of goods or services at the above tax office, 6 copies of tax invoices of KRW 77,700,00,000, and F, 38,400,000 as if each of the supply price of goods or services was supplied to E, at the above tax office.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol of suspect examination of G police officers;

1. The full-time statement concerning G;

1. Data on investigation reports (data on account details);

1. Application of Acts and subordinate statutes on the list of total accounts by customer;

1. Relevant provisions concerning the facts constituting an offense, and Article 11-2 (4) 4 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) of the Act on Punishment of Tax Evaders selection of punishment;

1. The former part of Article 37 of the Criminal Act, and Article 4 (2) of the former Punishment of Tax Evaders Act;

1. Determination of sentence;

(a) A crime listed in its holding: one million won;

(b) A crime of subparagraph 2 in its holding: Three million won;

(c) Total amount: 4 million won;

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;