A defendant shall be punished by imprisonment for a year and a fine of KRW 350,000,00.

When the defendant does not pay the above fine.

Punishment of the crime

【Criminal Records of Crimes】 On May 21, 2015, the Defendant was sentenced to eight months by the Cheongju District Court to commit a crime of violation of the Punishment of Tax Evaders Act, and the judgment became final and conclusive on the 29th of the same month.

【Criminal facts】 The Defendant is a person who engages in the business of maping and retailing building materials in the name of F in the name of F in the name of his/her father-gu in substantial district of Chungcheongbuk-gu.

Although no one is allowed to submit to the Government a list of total tax invoices by seller and seller under the Value-Added Tax Act without supplying or receiving goods or services, he/she may issue a false tax invoice and receive money equivalent to the value of supply from a customer after deducting the amount equivalent to the value-added tax or the amount equivalent to the value-added tax from among them, or make profits from the purchase value-added tax by receiving a false tax invoice.

Accordingly, on July 25, 201, the Defendant filed a final tax return on F’s first value added at the Dong office located in the Dong office located in Cheongju-si, Seoul, 44, 201, for the first time in 2011, on July 25, 201, the Defendant submitted to the Government a sum table of total tax invoices by customer, including a false tax invoice of KRW 109,400,000, even though F did not have supplied any goods or services from Kud Cable Construction Co., Ltd., the Defendant submitted a sum table of total tax invoices by customer, including a sum table of total sales of KRW 109,40,00, from that time to July 25, 2013, by entering false purchase and sales for profit in the aggregate of KRW 3,146,934,00, as shown in attached Table 1 to 5.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on the completion of investigation into value-added taxes;

1. A written report on confirmation of value added to each general taxable person (the sequence 6 to 10 of evidence list);

1. Previous convictions: Inquiry about criminal history and application of each of the court rulings (Evidence No. 14)-related Acts and subordinate statutes;

1. Specific crimes provided for in the corresponding provisions of the Act regarding criminal facts.