Defendant shall be punished by a fine of KRW 21.5 million.

If the defendant does not pay the above fine, 50,000 won shall be one day.

Punishment of the crime

On October 10, 2013, the Defendant was sentenced to ten months of imprisonment for fraud at the Busan District Court and the said judgment became final and conclusive on October 18, 2013.

The Defendant is a person who was operating E, which is a synthetic resin manufacturer and wholesale retail company, from April 23, 2010 to November 15, 2010.

1. No person who issues a false tax invoice shall issue any tax invoice without supplying any goods or services;

On April 30, 2010, the Defendant issued a tax invoice of KRW 97,900,000 from that time to December 31, 2010, including issuance of a false sales tax invoice of KRW 97,900,000, in the name of E, even though there was no fact that goods or services were supplied to F (representative G) at the above E office, and issued a tax invoice of KRW 865,096,000 from that time to December 31, 2010.

2. No person who receives a false tax invoice shall receive the tax invoice without being supplied with any goods or services;

Nevertheless, on May 31, 2010, the Defendant issued two copies of the tax invoice of KRW 2,375,000, as shown in the list of crimes (2), such as receipt of one tax invoice of KRW 1,175,000 in the name of the Defendant, even though he did not have received any actual goods or services from the I, at the I (Representative J) office located in Kimhae-si H around May 31, 201.

The defendant of "2013 Go fixed 6615" is the actual operator of KK established for the purpose of industrial plant manufacturing, etc. from June 25, 2009 to October 20, 2010.

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

Nevertheless, the Defendant, on July 30, 2010, issued a tax invoice of KRW 38,500,000 as if he received synthetic resin, even though he did not receive goods or services from E, in fact at the above K office in Kimhae-si L around July 30, 201.