Defendant shall be punished by a fine of KRW 7,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

C is a business operator registered under the Added Tax Act as a corporation operating automobile parts manufacturing business, etc. in Gunsan City D (registration number E, business closure on January 31, 2017), and Defendant A is a person who actually operated the said corporation C from June 2015 to January 2017.

No tax invoice shall be issued or received without supplying or receiving goods or services.

1. On December 31, 2015, the Defendant issued two copies of the tax invoice amounting to KRW 938,700,000 in total supply value as indicated in the attached list of crimes, including that C supplied a press sum equivalent to KRW 645,50,000 without supplying goods or services to F Co., Ltd. (business registration number G) that is the counterpart to the transaction, and that C supplied goods or services to F Co., Ltd. (business registration number G).

2. On December 31, 2015, the Defendant was issued two copies of the tax invoice amounting to the total supply value of KRW 965,960,00,00 from that time without being supplied goods or services until March 31, 2016, on the place specified in paragraph (1) at the place of a transaction by C, a transaction counterpart corporation H (business registration number I), including that C was issued with a tax invoice equivalent to the supply value of KRW 694,360,000, not being supplied with goods or services.

As a result, the Defendant issued or received tax invoices without supplying or receiving goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on completion of investigation into tax offense;

1. A list of the list of the total tax invoices for each sales punishment and each of them;