Defendant shall be punished by a fine of seven million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is a person who was a representative director of a corporation B (formerly changed to C) established for the purpose of wholesale and retailing of household electronic equipment, such as solar electric appliances.

1. The Defendant: (a) around March 29, 201, issued one copy of the tax invoice of KRW 21,640,000 in the supply price to F, an operator of the above E, although the Defendant did not supply electrical products to D (State)E located in Seongbuk-gu, Sungnam-gu, Seoul; and (b) issued the tax invoice of KRW 21,640,00 in the supply price to F; and (c) issued it

3. Around 30.30. Around 39,000,000 won tax invoice were issued and exchanged.

2. On January 20, 201, the Defendant received goods of KRW 77,089,090 from G to that of KRW 138,545,45 from H, and submitted a list of accounts for separate tax accounts by purchaser as the Defendant received goods of KRW 138,55,45 from H, while filing a final return on the second value-added tax at the Yeongdeungpo-gu Tax Office in 2010.

3. On April 25, 201, the Defendant filed a final return on the first value added tax at the Yeongdeungpo-gu tax office in the year 201, and submitted a list of accounts of KRW 8,300,000 at I to the purchaser, as if the Defendant received no goods or services, as if he received goods of KRW 8,30,00.

4. Around April 25, 2011, the Defendant was issued a copy of the tax invoice of KRW 5,909,090 on the supply price by K, an operator of the said H, even though he did not have received the electric product from (ju) Hacheon-gu, Kucheon-gu, Seoul, from (ju) to (ju) Hacheon-gu).

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A copy of a list of total tax invoices, and each electronic tax invoice;

1. Application of Acts and subordinate statutes on the register of a corporation C (State);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (which is issued or received with a false tax invoice) as to the crime, and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and selection of each fine;

1. The former part of Article 37 of the Criminal Act and the latter part of Article 37 of the Criminal Act for the aggravation of concurrent crimes;