A shall be punished by imprisonment with prison labor for four months, by a fine of three thousand won,00,000 won.

except that this judgment.

1. Defendant A is the representative director of the Dispute Resolution Bank B.

On July 25, 2012, the Defendant submitted a revised return on the preliminary return of the value-added tax at the Changwon Tax Office on January 2012, 2012, and submitted a list of the total tax invoices by list that the Defendant purchased (tax invoice 2) scrap metal equivalent to the supply value of KRW 372,143,840 from the new debt resources.

However, in fact, the defendant purchased scrap metal from the new resources of the KCAB, not from the purchase of scrap metal.

Nevertheless, the Defendant, as above, prepared a list of total tax invoices by seller stating false facts, and submitted them to the above tax office.

2. The Defendant Company B, the representative director of the Defendant Company, committed the act of violation in relation to the Defendant Company’s business at the same date, time, and place as stated in paragraph (1) above.

Summary of Evidence

1. Statement made by the defendant A in the first trial record;

1. Application of Acts and subordinate statutes by filing a revised list of total tax invoices by seller;

1. Defendant A: Defendant B, under Article 10(3)3 of the Punishment of Tax Evaders Act, asserts that Article 10(2) of the Punishment of Tax Evaders Act is not Article 10(3) but Article 10(3)3 of the same Act, since the Defendants were supplied with scrap metal, but only the indication of suppliers on the list of tax invoices is different from the facts.

Article 10(3) of the Punishment of Tax Evaders Act punishs “the act of issuing or being issued a tax invoice without being supplied with or being supplied with goods or services,” and this is not only an act of issuing or being issued with only a tax invoice without being supplied with or being supplied with goods or services, but also an act of issuing or being supplied with goods or services.