A defendant shall be punished by imprisonment for up to eight months and a fine of up to 6.9 million won.

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

Punishment of the crime

The Defendant is a person who has operated a water tank installation company from February 5, 2001 to December 29, 201, with the trade name of “C” from Cheongju-si Heung-gu, Chungcheongnam-gu.

1. Violation of Article 10 (3) 1 of the Punishment of Tax Evaders Act;

A. On November 30, 2014, the Defendant received a total tax invoice of KRW 707,300,000 in total of supply value, instead of being supplied with construction services equivalent to KRW 32,700,000 from the said company, as if he were supplied with construction services equivalent to KRW 32,70,000 from the said company, even though he did not receive goods or services from the said office, and was issued a total of nine copies of tax invoices equivalent to KRW 707,30,00 in total of supply value from the said date to December 30, 2015.

B. On November 2, 2015, the Defendant issued 12 copies of the tax invoice in total amount equivalent to KRW 338,780,880, not to supply goods or services as indicated in Nos. 10 through 21 as if he/she supplied water tanks construction and materials to the said company, even though he/she did not supply goods or services to the said company, and issued 12 copies of the tax invoice in total of the value of supply from the above date to the above 10 to 21.

2. Violation of Article 10 (3) 3 of the Punishment of Tax Evaders Act;

A. On January 19, 2016, the Defendant filed a return of value-added tax for the second period of 2015, even though there was no fact that he received goods or services from (i) Cheongju-dong, Seo-gu, Chungcheongnam-gu, and (ii) received goods or services from (ii) Cheongju-si, Cheongju-si, and submitted a false list of total tax invoices by seller as if he received goods or services equivalent to KRW 100,000,000 from the said company.

B. Around January 19, 2016, the Defendant filed a value-added tax return for the second period of value-added tax in 2015, even though he/she did not supply goods or services at the same place and at “E” at the same time, and at the same time filed a value-added tax return for the second period of tax in 2015.