Defendant shall be punished by imprisonment for four years and fine for negligence of 7,00,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) (hereinafter “K”) is a person who was a representative of K Co., Ltd. (hereinafter “K”) engaging in wholesale and retail business of non-ferrous metals from July 6, 201.

No one shall issue or receive the tax invoice as provided in the Value-Added Tax Act without supplying the goods or services.

Nevertheless, on August 12, 2011, the Defendant was issued a false tax invoice of 33,461,601,010 won in total over 364 times from August 12, 201 to November 22, 2012, including the issuance of a tax invoice of 82,197,600 won in supply value from M, although the Defendant did not have been supplied with L3Da718 at the time of Silung-si, and the fact was not supplied with the closed operation from M, and was issued with a false tax invoice of 364 times in total from August 12, 2011 to November 22, 2012.

2. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes) committed a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes) with no material to evade the value-added tax by obtaining a false purchase tax invoice and obtaining a reasonable deduction of the input tax amount.

The Defendant evaded the value-added tax return in 2012 from August 12, 2011 to June 29, 2012, as described in the foregoing paragraph 1, received false purchase tax invoices, and subsequently, on January 25, 2012, “the final return of value-added tax for 201” was filed on January 25, 2012, and on July 25, 2012, “the final return of value-added tax for 1 year 2012” was filed, and on July 25, 2012, the Defendant evaded the amount of KRW 24,51,28,430 from the total amount of false purchase tax invoices as input tax invoices, and was unjustly deducted from the value-added tax amount of KRW 2,45,128,843 by fraud or other unlawful means.

B. The Defendant who evaded value-added tax on the reported portion in July 2, 2013 is false from July 2, 2012 to November 22, 2012.