A shall be punished by a fine of KRW 15,000,000, and by a fine of KRW 10,000,000, respectively.

Defendant

A.

1. Defendant A

(a) Defendant A receiving false tax invoice is a person who operates a construction business under the trade name of Company B in Daegu-gu C.

No person shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

Nevertheless, on September 30, 2015, the Defendant was issued a tax invoice with the value of KRW 550,000,000, from the Defendant’s office located in Daegu-gu Seo-gu C, as the Defendant was supplied with goods or services, even though there was no actual receipt of goods or services from D around September 30, 2015.

Accordingly, the Defendant was issued a tax invoice without being supplied with goods or services.

B. On October 26, 2015, the Defendant submitted a list of total tax invoices by seller: (a) on filing a return of value-added tax at the tax office located in Daegu-gu, Daegu-gu, 55 on the second period in 2015 at the tax office located in Daegu-gu, Daegu-gu, Daegu-gu, the Defendant submitted a list of total tax invoices by seller with false entry of the total amount of KRW 550,000,000, as if he received goods or services equivalent to the same amount as if he received the supply of goods or services.

Accordingly, even if the Defendant did not receive goods or services, the Defendant submitted to the Government a list of total tax invoices by seller, stating the completion of the contract as if the goods or services were supplied.

(c)

No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services.

Nevertheless, the Defendant supplied goods or services even though he did not supply goods or services to the F station in the B office located in Daegu-gu, Daegu-gu on October 5, 2015.