The above fine shall not be paid by the defendant.

[criminal records] On February 14, 2014, the Defendant was sentenced to six months in the Jeonju District Court to the crime of violating the Punishment of Tax Evaders Act, and the judgment became final and conclusive on February 22, 2014.

[2] No person may issue or receive tax invoices under the Value-Added Tax Act without being supplied with goods or services, or submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act.

From January 4, 2010 to December 30, 2011, the Defendant operated a wholesale business in the scrap metal in the name of “H” from Seosan-si, Seosan-si. From January 13, 201 to December 31, 201, the Defendant substantially operated the K in the name of “H”.

In operating the above two companies, the Defendant: (a) acquired an amount equivalent to 1% of the transaction value (value added amount) from January 4, 2010 to January 25, 2013; (b) issued or issued false tax invoices to the effect that goods or services equivalent to KRW 62,798,138,940 are supplied or received without supplying or receiving the goods or services as follows for profit-making purposes; and (c) submitted to the Government a list of total tax invoices by seller by seller on a false basis.

1. On April 26, 2010, the Defendant reported the value-added tax of H in 2010 on the preliminary return of the value-added tax on H around April 26, 2010. The fact is that H did not supply goods or services to L and H did not receive goods or services from M, but H supplied goods or services equivalent to KRW 76,109,70 in the total amount of the tax invoice to H, “The content is stated,” and “the total amount of the tax invoice of KRW 1,71,820,000 in the purchase price invoice of KRW 76,100 in the total amount of the tax invoice of KRW 76,70 in the total amount of the tax invoice of KRW 71,820 in the total amount of the tax invoice of H.