Defendant

A Imprisonment of 1 year and six months and fine of 2,200,000,000 won, Defendant B’s imprisonment of 3 years and fine of 1,100,000,000 won.

Punishment of the crime

The term “M” (hereinafter referred to as “Defendant A”) is a company that engages in scrap metal and wholesale and retail business, and Defendant A was the representative of M from November 9, 2012 to August 26, 2013.

No person shall issue or obtain any tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller on a false basis.

Nevertheless, the Defendant, in collusion with N who actually operates M, received false tax invoices in M name without real transactions, and decided to submit to the Government a false list of total tax invoices by seller.

1. On November 28, 2012, the Defendant received a false tax invoice: (a) issued a false tax invoice of KRW 101,565,700 from P in the P office located in Gyeonggi-si; and (b) issued a false tax invoice of KRW 2,504,70,400 from November 14, 2012 to December 29, 2012, including the following: (c) the Defendant received a false tax invoice of KRW 45 times from November 14, 2012 to December 29, 2012.

2. In the latter half of 2012, the Defendant issued a false tax invoice of KRW 2,150,000 from November 20, 2012 to December 29, 2012, the Defendant issued a false tax invoice of KRW 2,150,081,30 in total on 22 occasions from the date of November 20, 2012 to December 29, 2012, although there was no fact that Qa building multi-dong 718 was supplied to R Co., Ltd., in fact, M Co., Ltd., in spite of the fact that M Co., Ltd. supplied a closed tax invoice of KRW 88,275,000.

3. On January 3, 2013, the Defendant issued a false tax invoice for the first half-yearly period of 2013, even though he did not supply MM to S Co., Ltd., the supply price is equivalent to 78,494,000 won.