a person who submits a written application prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents)) or a document prescribed in Article 112, paragraph (2) (including as applied mutatis mutandis pursuant to Article 166) containing a false statement and obtains the approval of the district director;