Defendant shall be punished by imprisonment for two years and by a fine of 3,500,000 won.

If the defendant does not pay the above fine, 7.

Punishment of the crime

The Defendant is a person who runs a wholesale and retail business Co., Ltd. from May 29, 2013 to December 13, 2013.

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

Nevertheless,

1. The Defendant received a false tax invoice: (a) on June 3, 2013, at the office of the Co., Ltd. located in Jung-gu Seoul Special Metropolitan City D and 413; and (b) on the fact that the Co., Ltd. received gold scrap from the distribution in the KNB Co., Ltd., the Defendant issued a tax invoice of KRW 571,00,000 of the supply value of gold scrap from the KNB distribution; and (c) from that time, the Defendant was issued a false tax invoice of KRW 17,274,190,000 of the supply value for gold scrap over 19 times until June 28, 2013, as shown in the list of crimes (1).

2. On June 3, 2013, the Defendant issued a false tax invoice with a profit-making purpose. The Defendant issued a false tax invoice in an amount equivalent to KRW 17,293,037,064 in total of supply value for gold scrap up to 41 times from that time until June 28, 2013, notwithstanding the fact that C had not supplied gold scrap to a commercial metal stock company.

For the purpose of profit-making, the Defendant issued or received a false tax invoice equivalent to the total value of 34,567,227,064 won, without supplying or being supplied goods or services. A summary of the evidence.

1. Defendant's legal statement;

1. The accusation prepared by the director of the Seoul Regional Tax Office (KN Distribution Co., Ltd. and C);

1. Application of Acts and subordinate statutes to investigation reports (attached to electronic tax invoices);

1. Criminal facts;