Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The Defendant operated E Co., Ltd. (F Co., Ltd.) located in D at the time of racing.

1. No one shall issue or receive a tax invoice under the Value-Added Tax-Related Acts without receiving or supplying goods or services that are not supplied with false tax invoice;

On December 31, 2013, the Defendant issued two copies of the supply price of KRW 700 million, and KRW 2500,000,000 to KRW 200,000,000, not the fact that he/she supplied goods or services to the representative H of G Co., Ltd., and was issued one copy of the purchase tax invoice of KRW 530,000,000 for the supply price without being supplied with goods or services from the representative J of I.

2. No person who is obligated to prepare and issue a false statement of tax invoice shall enter and issue a false statement of tax invoice;

Nevertheless, on September 30, 2013, the Defendant issued a tax invoice with six tax invoices to the Chang Industrial Machinery Co., Ltd. as if he received the supply price of machinery equivalent to KRW 1,018,000,000, even though he received the supply price of machinery equivalent to KRW 747,272,728 on the Chang Industrial Machinery Co., Ltd. after ordering the manufacture of machinery.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to a value-added tax return, an electronic tax invoice issued, an electronic tax invoice received, and an electronic tax invoice received;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (a point of issuing a false statement of tax amount) concerning the crime, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (a point of receiving and issuing false statement of tax amount) concerning the crime;

1. Selection of each of the selective fines (the receipt and issuance of false tax invoices was actually entered into a contract, but the contract was issued in advance at the request of the contractor, but the contract did not comply with.