1. The defendant shall be punished by a fine of 12 million won;

2. If the defendant does not pay the above fine, only one hundred thousand won.

Punishment of the crime

The defendant is the actual representative of D Co., Ltd. located in No. 207 of the C building at South Korea.

On January 25, 2013, the Defendant submitted the two-year list of total tax invoices, stating in falsity the details of the supply price by seller as if he/she received services equivalent to KRW 1,525,00,000 from E Co., Ltd., even though he/she did not have received services equivalent to KRW 1,525,00,000 from E Co., Ltd.

Summary of Evidence

1. The defendant's partial statement in the court (the effect that comprehensive civil construction completed and waived the construction, and that E thereafter performed interior construction);

1. A written accusation;

1. Circumstances of tax offenses and opinions on the treatment thereof;

1. A list of electronic tax invoices, list of tax invoices by customer;

1. A standard contract for private construction works and a contract for construction works;

1. Application of Acts and subordinate statutes to search an auction case;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes.

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

1. As to the assertion of Article 334(1) of the Criminal Procedure Act, the defense counsel denies the facts charged, not by submitting a list of total tax invoices by seller, because there was real transaction between the Defendant and E.

Article 10(3) of the Punishment of Tax Evaders Act punishs “the act of delivering or receiving a tax invoice without being supplied with or without being supplied with goods or services, or the act of submitting a list of total tax invoices by seller to the Government with false entries.” This includes not only the act of delivering or delivering, etc. a tax invoice without being supplied with or being supplied with goods or services, but also the case where a person provided with goods or services receives a tax invoice prepared by any other person than the actual supplier of the goods or services.