Defendant

A shall be punished by imprisonment with prison labor for six months and by a fine of five million won, and by a fine of five million won.

Punishment of the crime

Defendant

A is a person who operates a corporation B, and Defendant B is a corporation with the purpose of manufacturing and selling food processing business.

1. Defendant A

(a) No person who submits a false list of total tax invoices by seller under the Value-Added Tax Act shall submit to the Government the list of total tax invoices by seller without supplying or being supplied with any goods or services;

Defendant

A filed a value-added tax return on October 25, 2012, around 2012, around 2012, as if B were to receive goods of KRW 43,002,00 without being supplied by D (business number E, representative:F) from G (business number: H and representative: I) as if B was supplied with goods of KRW 41,973,00,000, although there was no fact that B was supplied with goods from G (business number: H and representative: I), A submitted a list of total tax invoices by falsehood to the competent tax office.

(b) No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

Defendant

A around October 30, 2012, around G (business number: H, representative: I) issued a tax invoice of KRW 69,780,000 as if the goods were not supplied to G (business number): around November 30, 2011 of the same year; issued a false tax invoice of KRW 87,580,000 in the same way as G in the same manner; and issued a false tax invoice of KRW 48,530,000 in the same manner as G in December 30 of the same year.

Accordingly, Defendant A issued a tax invoice of the total amount of KRW 205,890,000 without supplying goods.

(c) No person entitled to receive a tax invoice under the Value-Added Tax Act shall be issued any tax invoice;

Defendant

A A A A A tax invoice for the supply of goods equivalent to KRW 31,457,00 between July 2012 and June 2013 by J.