Defendant shall be punished by a fine of KRW 8,000,000.

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

Punishment of the crime

The defendant is the representative director of C corporation that is a corporation that manages and advises on systems, computer programs, etc. for technology producing oil in waste transfer.

No tax invoice shall be issued without supplying goods or services pursuant to the provisions of the Value-Added Tax Act, and a sum table of tax invoices by customer shall not be submitted to the Government by stating in falsity the sum table of tax invoices by customer.

1. On September 28, 2012, the Defendant issued one copy of the sales invoice, as if he/she supplied goods and services equivalent to KRW 280,000,000, in return for the supply of goods and services to another corporation, even though he/she did not supply goods or services under Article 2101-1 of the Daejeon Seosung-gu D Building No. 2101-1.

In addition, from around that time to December 27, 2012, the Defendant did not supply goods or services on a total of six occasions, as shown in the list of crimes in the attached Table, and issued a tax invoice equivalent to KRW 678,657,201.

2. Submission of a false list of total tax invoices;

A. On October 24, 2012, the Defendant submitted a false list of total tax invoices by the seller, as shown in the list of crimes in paragraph (1) at the Daejeon District Tax Office and the Daejeon District Tax Office, stating in falsity the list of total tax invoices by the seller, as if the Defendant supplied goods or services equivalent to KRW 280,000,000, as stated in the list of crimes in paragraph (1).

B. On January 25, 2013, the Defendant submitted a false list of total tax invoices by the seller, as if he/she supplied goods or services equivalent to KRW 398,657,201, as stated in the list of crimes in paragraph (1) at the Daejeon District Tax Office and the Daejeon District Tax Office, the sum of supply values, as stated in the list of crimes in paragraph (1) above, was 398,657,201.

Summary of Evidence

1. Statement by the defendant in court;

1. A list of total tax invoices by customer;

1. Application of Acts and subordinate statutes of Chapter 18 on the electronic tax invoice;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices and fines) concerning the facts constituting an offense, and Article 10(3)1 of the Punishment of Tax Evaders Act of which punishment is chosen;