Defendant shall be punished by a fine of KRW 33,000,000.

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

Punishment of the crime

The defendant is a representative of C in Busan Jin-gu B building 1306.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service, and any person liable to be issued a tax invoice under the Value-Added Tax Act shall obtain the tax invoice if he/she is supplied with any goods or service.

1. On October 30, 2010, the Defendant received five copies of a false tax invoice amounting to KRW 399,940,000 in total of supply value from February 28, 2011, including the receipt of a false tax invoice as if he/she had been supplied goods or services equivalent to KRW 145,00,000 from E Co., Ltd. representative F in Ulsan-gun, Ulsan-gun, without being supplied with goods or services at the above C office, as indicated in the list of crimes (the receipt of the processed tax invoice).

2. Although the Defendant purchased scrap metal equivalent to KRW 60,886,364 of supply value from G’s representative H on October 6, 2010, the Defendant did not issue a purchase tax invoice under the Value-Added Tax Act, including those that did not receive the purchase tax invoice under the Value-Added Tax Act, from April 2, 2010 to December 31, 2010 during the 2010 taxable period from April 2, 2010 to December 31, 2010, as indicated in the list of crimes (the details of the receipt of the tax invoice - the receipt of the tax invoice - the receipt of the tax invoice - the total supply value of KRW 254,885,312 for 19 times from G, I, J, etc., notwithstanding the receipt of the scrap metal equivalent to the total supply value of KRW 254,885,

3. Notwithstanding that the Defendant purchased scrap metal equivalent to KRW 9,090,909 from K on January 28, 2011, the Defendant purchased the scrap metal equivalent to the supply price of KRW 9,090,90,09, the details of the receipt of the tax invoice in the attached list between January 28, 2011 and June 30, 201 during the first taxable period of the Value-Added Tax Act, including the non-issuance of the purchase tax invoice under the Value-Added Tax Act.