Defendant shall be punished by a fine of KRW 30 million.

If the defendant does not pay the above fine, 150,000 won.

Punishment of the crime

From February 2, 2012 to June 30, 2013, the Defendant is a person who operates a dump truck to supply dump truck to a civil engineering construction site in Busan Dong-gu B building 202 and to transport soil and sand emitted from the construction site.

1. On July 25, 2013, the Defendant submitted a list of total tax invoices by customer with false entries: (a) filed a list of value added taxes at the Busan District Tax Office on July 25, 2013; and (b) supplied goods or services equivalent to KRW 94,00,000, even though there was no fact that goods or services were supplied to D companies.

The supply of goods or services equivalent to KRW 173,550,000 in total, including false statements, to four enterprises, such as the previous sheet of crimes (1)

A false list of total tax invoices was submitted.

2. The Defendant submitted a false list of total tax invoices for individual suppliers and suppliers on the date and at the place specified in paragraph 1, and at C’s place in January 2013, the Defendant submitted a false list of purchase invoices, stating that the amount equivalent to KRW 373,813,00,00 is less than KRW 427,90,000 as if he received goods or services from E even though he received goods or services equivalent to KRW 69,793,00 from E, and that he received goods or services equivalent to KRW 373,813,00,000 as if he received goods or services from E, as in the list of crimes in attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. A written request for confirmation of each transaction of G, H and I and a copy of each written confirmation;

1. A written accusation, details of the offense, written opinion on the treatment thereof, and copy of the report on termination of value added tax;

1. A list of value-added tax returns, a list of invoices of gold by customer, and a list of invoices by customer by customer;

1. A copy of the details of issuance of tax invoices, a copy of a list of total tax invoices by purchaser, a copy of a report on confirmation of value-added tax by general taxable persons, a pure cash withdrawal statement, a copy of a list of postal cards usage, a copy of a list of total tax withdrawals, and the application of statutes;

1. Punishment of the Tax Evaders concerned with regard to the facts constituting the crime;