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

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

From July 1, 2010, the Defendant is a person who actually operates D Co., Ltd., which conducts building facility construction business, etc. in militaryposi C and 101.

No person shall submit to the Government a list of invoices by seller under the Value-Added Tax Act without supplying or receiving goods or services for profit by entering it falsely.

1. On July 25, 2011, the Defendant filed a final return on the value-added tax of the said D Co., Ltd. at the Namyang-si Tax Office located at Annuri-si 36, Goyang-si, 201, and submitted to the public official in charge of the said tax office, a false statement of the total tax invoice by the seller, stating the false statement of the amount of tax to the public official in charge of the said tax office, even though there was no fact that the Defendant supplied goods or services equivalent to KRW 137,00,000,000 to the gold-day P Co., Ltd.

2. Around July 25, 2011, the Defendant filed a final return on the value-added tax of the said D Co., Ltd. at the said Namyang-ju tax office on the first time, 201, and submitted to the public official in charge of the said public official under the name of the Defendant, even though the Defendant did not have received goods or services equivalent to KRW 135,00,000 from L&C Co., Ltd., in spite of the fact that there was no supply of goods or services equivalent to the amount of the said amount of goods or services, by falsely

Summary of Evidence

1. A report on completion of investigation of value-added taxes and a supplementary report;

1. Date of the offense and the facts of offense;

1. A value-added tax return and a corporate tax return;

1. A certified copy of register;

1. An electronic tax invoice;

1. Application of Acts and subordinate statutes, such as the details of deposits and withdrawal;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) as to the crime

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of an alternative fine for punishment;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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