A defendant shall be punished by imprisonment for six months and by a fine of twenty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

On May 1, 2014, the Defendant was sentenced to the suspended sentence for six months in the Seoul Central District Court on the violation of the Punishment of Tax Evaders Act, which became final and conclusive on May 9, 2014, and is currently under suspended sentence.

The defendant is a person who operated a wholesale and retail company with the trade name of "D" in Seocho-gu Seoul Metropolitan Government C and the second floor, and the above D is a credit card merchant.

1. Around May 30, 2012, the Defendant issued a processing tax invoice: (a) around May 30, 2012, even though D had not supplied goods equivalent to KRW 52,500,000 of the supply price to E; (b) even though D had not supplied goods equivalent to the same amount of KRW 52,50,00,00, the Defendant issued 18 copies of the processing tax invoice totaling KRW 424,000 from March 29, 2012 to June 29, 2012, including issuing one copy of the processing tax invoice stating as if D supplied goods to E.

Accordingly, the defendant did not supply goods and issued a tax invoice under the Value-Added Tax Act.

2. On June 22, 2012, the Defendant received the processed tax invoice: (a) even though D had not received goods equivalent to KRW 10,127,273 from Sydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydydyds

Accordingly, the Defendant did not receive goods but received a tax invoice under the Value-Added Tax Act.

3. On July 25, 2012, the Defendant submitted a list of buyer by buyer to be submitted to D at the distribution tax office on three floors of the telecom building, Seocho-gu Seoul, Seocho-gu, Seoul, Seocho-gu, Seoul, 935-40.