Defendant shall be punished by a fine of 12,000,000 won.

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

Punishment of the crime

The defendant is a person who operates a mutual solid prize called ‘D' in Seosan City C.

On February 25, 2011, the Defendant received one copy of the purchase tax invoice stating that the supply price of scrap metal equivalent to KRW 23,204,700 was received from F, even though there was no supply of goods or services from F, which was registered as business operator of E in an unsound place.

In addition, from around that time to April 25, 201, the Defendant received purchase tax invoices in total amount of KRW 239,611,260 in the same manner as indicated in the attached list of crimes.

Summary of Evidence

1. Partial statement of the defendant;

1. F substitute part of the prosecutor's interrogation protocol of the defendant

1. A report on completion of value-added tax investigation;

1. Details of financial transactions, details of agricultural financial transactions, replies to the details of each financial transaction, investigation reports, and reports on account analysis attached thereto;

1. A final tax return on general taxable persons' value-added tax, a list of total tax invoices by customer, a list of total tax invoices by customer, a preliminary return on general taxable persons' value-added tax, a return on deduction of input tax amounts for each recyclable resource and used motor vehicle, each electronic tax invoice and simplified tax invoice

1. Application of the transaction statement of passbook (E), written confirmation of measurement, and written statement of passbook transaction (E) Acts and subordinate statutes;

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;

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. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.