Defendant shall be punished by a fine of KRW 7,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant is a person who imported and sold freezing fishery products from February 11, 2016 to February 27, 2018 under the trade name of “D” (former Amendment: E) from Busan Shipping Daegu Apartment Co., Ltd.

No person shall issue or be issued an invoice under the Income Tax Act without supplying or being supplied with goods or services.

Nevertheless, on January 27, 2017, the Defendant issued an invoice of KRW 360,796,50,500 in total without supplying goods or services, as shown in the separate list of crimes, including an invoice of KRW 7,390,000, stating that the Defendant supplied fishery products of KRW 7,390,000 without supplying goods or services to F. From that time, the Defendant issued an invoice of KRW 260,796,50 in total without supplying goods or services, as shown in the separate list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes to file an accusation and file an investigation report (Maritime Tax Office G statement hearing);

1. Article 10 (3) 2 of the Punishment of Tax Evaders Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. It shall take into consideration all circumstances, such as the motive, background, means and consequence of the crime for sentencing under Articles 70(1) and 69(2) of the Criminal Act, the circumstances after the crime, the criminal records, financial standing, etc. of the defendant;