Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

The defendant is the actual operator of a limited company C established for the purpose of manufacturing, installing, and manufacturing steel structures in the former Yongama Group B.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, or submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act.

1. Although the Defendant received false purchase tax invoice does not have actually received goods or services from D during the first taxable period from January 1, 2015 to June 30, 2015, the Defendant received from D a false purchase tax invoice as if he/she received services equivalent to KRW 14,824,00 (1) of the supply price around March 31, 2015, and received from D a false purchase invoice from the same time until June 30, 2015, each of which was issued eight copies of the false purchase invoice of KRW 324,289,259 of the supply price as if he/she received services on eight occasions, as shown in the list of crimes in the attached Table of the crime committed.

2. On July 27, 2015, the Defendant submitted a false list of accounts for separate tax accounts for individual suppliers: (a) around July 27, 2015, the Defendant filed a final return of value added tax at the wooden tax office located south of Sinpo-si; and (b) the Defendant did not have received goods or services from E (hereinafter “F”) but submitted a false list of accounts for individual suppliers, stating the total amount of accounts for individual suppliers, as if the Defendant received services (hereinafter “B”) equivalent to KRW 100,000,000 in total of the supply value.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Act and subordinate statutes on the termination report of investigation, D deposit details, and Korean bank account transaction details;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the act of being issued with a false tax invoice) against the crime, and Article 10(3) of the Punishment of Tax Evaders Act (the act of being issued with a false tax invoice) of the Punishment of Tax Evaders Act.