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

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is the representative of Defendant B (Co., Ltd. before the change) in net City C.

1. No person who is a defendant A shall be supplied with goods or services but be issued with a tax invoice under the Value-Added Tax Act, and shall not submit to the Government a list of total tax invoices by seller entered in falsity;

Nevertheless, the Defendant, on April 19, 2013, received one purchase tax invoice as if there was a purchase transaction equivalent to KRW 41,400,000 from a new industry, even though there was no supply of goods or services at the above office B, from June 28, 2013, from that time until June 28, 2013, issued four copies of tax invoices equivalent to the total supply value of KRW 628,296,230, total supply value from the new industry from the new industry, and submitted to the Government a list of false tax invoices specifying the above contents in filing a tax return on July 25, 2013.

2. Defendant B, at the date, time, and place of the above paragraph (1) above, the above Defendant, a representative of the Defendant, committed the Defendant’s business in violation of the above paragraph (1).

Summary of Evidence

1. Defendant's legal statement;

1. A criminal charge, or a copy of a report on investigation of violation;

1. Application of investigation reports, each investigation report, and list of total tax invoices by customer Acts and subordinate statutes;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (a point of receipt of a false tax invoice), Article 10(3)3 of the Punishment of Tax Evaders Act (a point of submission of a false tax invoice and a total tax invoice by customer), Article 10(3)3 of the Punishment of Tax Evaders Act (a point of submission of a false tax invoice by customer), and Article 18 and Article 10(3)1 of the Punishment of Tax Evaders Act (a point of receipt of a false tax invoice by customer), Articles 18 and 10(3)3 of the Punishment of Tax Evaders Act (a point of receipt of a false tax invoice by customer), and Article 10(3) of the