Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

The defendant is a person who has served as a manager of B corporation established for the purpose of wholesale and retail business of electronic parts, semiconductors, etc.

1. Issuing and receiving false tax invoices;

A. On March 28, 2014, the Defendant received a false tax invoice as if he received goods or services equivalent to KRW 952,000,000 from D, even though there was no fact that he received goods or services from D during the tax period of the value added tax in January 2014, the Defendant received the false tax invoice as if he received goods or services equivalent to KRW 952,00,000 from D.

B. On March 31, 2014, the Defendant issued one copy of the false tax invoice as if the Defendant supplied goods or services equivalent to KRW 972,00,000 to E, a stock company, although there was no fact that goods or services were supplied to E during the aforementioned taxable period, at the same place.

2. On April 24, 2014, the Defendant filed a false list of total tax invoices by seller and by seller at the same place, and entered a false list of total tax invoices equivalent to KRW 952,00,000 in the supply value of each false seller’s tax invoice and the false list of total tax invoices equivalent to KRW 972,00,000 in the supply value in the amount equivalent to KRW 972,00,000 in the supply value, at the tax office, which is the competent tax office. In addition, the Defendant submitted a false list of total tax invoices by seller and by seller in the total amount equivalent to KRW 1,924,00,000 in the supply value.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes, such as a written accusation of the South- Daegu Tax Office, a list of transaction crimes, a report on the completion of investigation into tax offenses, a report on additional value-added tax by customer, a list of accounts by customer, and a copy of tax invoice;

1. Article 10 (3) 1 (Issuance and Receipt of False Tax Invoice) and Article 10 (3) 3 (Submission of False Tax Invoice) of the Punishment of Tax Evaders Act concerning facts constituting an offense, and selection of each fine;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Aggravation concurrent crimes;