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

On June 23, 2015, the Defendant was sentenced to the suspension of the execution of 8 months for the violation of the Punishment of Tax Evaders Act at the Changwon District Court on the 2015, and the said judgment was finalized on July 1, 2015.

1. Point of issuance of the tax invoice;

A. A. Around July 1, 2013, the Defendant issued a tax invoice stating “D”, “A”, “A supplier (state)”, “A supplier (state)”, “130,900,000 won”, and “130,90,000 won” in the supply price, without any fact that (ju) the Defendant’s “D” office operated by the Defendant in Kimhae-si.

B. Around August 13, 2013, the Defendant issued a copy of the tax invoice stating “D”, “(State)”, “187,909,000 won” and “187,90,000 won”, although the Defendant did not supply steel at the said D office (ju) to the Malaysia.

2. On July 25, 2012, the Defendant submitted a list of total tax invoices to the Government by entering falsely the list of total tax invoices by seller, as if he/she received goods or services from E, while accessing the National Tax Service Home Ttex system at the foregoing D office and reporting of value added tax in January 2012, 2012.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. A written accusation;

1. Each electronic tax invoice, a sum table of the gold invoices by purchasing agencies (the number of pages No. 18 pages of evidence);

1. Previous convictions in judgment: Application of a reply to inquiry, such as criminal history, (A) and Acts and subordinate statutes to report on investigation (Attachment to previous judgments);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (which issues tax invoices without supplying goods), Article 10(3)3 of the Punishment of Tax Evaders Act (which does not receive any goods, and submits to the Government a false list of the invoices for individual suppliers by entering them in falsehood without receiving any goods), and selection of each fine;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. The former part of Article 37 of the Criminal Code of Aggravation of Concurrent Crimes;