1. The defendant shall be punished by a fine of KRW 10 million;

2. If the defendant does not pay the above fine, only one hundred thousand won.

Punishment of the crime

From September 18, 2016 to May 8, 2018, the Defendant operated the food meat processing business with the trade name “C” in the Seo-gu, Daegu-gu from September 18, 2018.

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, around December 1, 2016, the Defendant issued 15 copies of the tax invoice of KRW 307,942,99 in total, from March 31, 2017 to March 31, 2017, respectively, as shown in the separate sheet of crime (1), as shown in the separate sheet of crime (1) as follows: (a) as if the Defendant supplied goods or services to “stock company D” even though there was no fact that goods or services were supplied to “stock company D”, the Defendant issued 15 copies of the tax invoice of KRW 42,270,00,00 in total, as shown in the separate sheet of crime (1).

2. He/she shall not receive a tax invoice under the Value-Added Tax Act without being supplied with any goods or services to receive a false tax invoice;

Nevertheless, around December 31, 2016, the Defendant was issued nine copies of tax invoices worth KRW 307,450,000, in total, from that time, as shown in the separate sheet of crimes (2) at nine times until March 31, 2017, as shown in the separate sheet of crimes, as the Defendant received one tax invoice of KRW 108,40,000, as the supply price of goods or services from an “E Stock Company,” even though there was no fact that the Defendant was supplied goods or services from the “E Stock Company,” without being supplied with the goods or services by the “E Stock Company.”

Summary of Evidence

1. Defendant's legal statement;

2. The written accusation of the director of the Daegu Tax Office.

3. Application of statutes on electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) of the same Act and Article 10 (3) 1 of the same Act concerning the punishment of a crime;

2. The former part of Article 37 of the Criminal Act among concurrent crimes, and Article 20 of the former Punishment of Tax Evaders Act (the sum of fines for each crime);

3. Articles 70(1) and 69(2)4.