Defendant shall be punished by a fine of KRW 25,000,000.

Where the above fine is not paid, 100,000 won shall be one day.

Punishment of the crime

The Defendant is a person who runs the manufacturing and wholesale business of advanced machinery, etc. with the trade name "D" in the Gangseo-gu Busan Metropolitan Government B building C.

1. It shall not be provided with any goods or services in violation of the Punishment of Tax Evaders Act due to receipt of a false tax invoice, but shall not be issued with a tax invoice under the Value

Nevertheless, on February 4, 2017, the Defendant received an electronic tax invoice as if he was supplied with industrial products, etc. equivalent to KRW 145,330,000 from the said Dispute Resolution E even though he did not receive goods or services from the said Dispute Resolution E.

In addition, from around that time to June 30, 2017, the Defendant was not supplied goods or services on three occasions in the same manner as shown in attached Table 1, and was issued electronic tax invoices worth KRW 256,930,000, respectively.

2. No tax invoice under the Value-Added Tax Act shall be issued without supplying any goods or services in violation of the Punishment of Tax Evaders Act due to the issuance of false tax invoices;

Nevertheless, around March 15, 2017, the Defendant issued an electronic tax invoice at the above “D” office, and even if there was no fact that goods or services were supplied to F, as if they were supplied to F with hot water, etc.

In addition, from around that time to July 7, 2017, the Defendant did not supply goods or services on a total of two occasions in the same manner as shown in attached Table 2, and issued electronic tax invoices worth KRW 99,000,000, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of each electronic tax invoice statute;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act in relation to the relevant criminal facts and the selection of fines;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The Criminal Act for the detention of a workhouse;