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

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant is the representative director of ‘D' established for the purpose of selling scrap metal in the racing city C.

Any person who is obliged to receive the tax invoice shall not receive the supply of goods or services as prescribed in the Value-Added Tax Act, but shall not receive the tax invoice falsely.

Nevertheless, the Defendant purchased 321,770,50 won in scrap metal from E (F) on January 31, 2009 and received a tax invoice as if he purchased scrap metal equivalent to the same amount from G (H).

The Defendant, including that, from around that time to June 30, 2009, received a tax invoice under the Value-Added Tax Act equivalent to KRW 552,006,200 of the value of supply over three times in total, as indicated in the “crime List” in Annex D from that time.

Summary of Evidence

1. Partial statement of the defendant;

1. A witness I and each legal statement of the J;

1. Application of the provisions of Acts and subordinate statutes to two copies of tax invoices, I literary answers, J-verifications and two copies of tax invoices, D-related mail files and data verifying the quantity of supplies by date indicated in D-related mail files and E, etc., D-related mail files and data verifying the quantity of supplies by date, which are indicated in D-related mail files and E, etc., Ulsan District Court 2012 Go-Ma2012 Go-Ma2012, one copy of the protocol of suspect examination on F, and one copy of J-end

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and the selection of each fine concerning the crime;

1. The former part of Article 37 of the Criminal Act among concurrent crimes, and Article 4 (2) of the former Punishment of Tax Evaders Act;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;