Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

1. On October 26, 2015, the Defendant filed a final return on the value-added tax for the second year of 2015 on Samsung tax base in Gangnam-gu, Seoul, 114 (former 1, 824) with the Company B, and submitted to the Government a false list of the total tax invoices by customer, stating in falsity the supply price of goods or services equivalent to KRW 611,000,000, even though there was no fact that the Defendant supplied goods or services in the same amount, as if he supplied goods or services in the same amount.

2. The Defendant filed a final return of value-added tax for the second year of 2015 with respect to B Co., Ltd. at the time, place, and at the same time, entered a false list of total tax invoices by seller and submitted it to the Government as if they were supplied with goods or services of the same amount, even though there was no fact that the Defendant had been supplied with goods or services equivalent to KRW 180,000,000 from the lower source of distribution.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes on the list of total electronic tax invoices by customer, by customer, and the list of total tax invoices by customer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 (1) 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;