Defendant shall be punished by imprisonment for a term of three years and fine of three thousand won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant of “2014 High-Risk 248” is a person who actually operated C (the location: D, Busan High-ro, and hereinafter referred to as “C”) by non-ferrous and scrap metal wholesale business chain.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit.

1. On March 26, 2012, the Defendant received the purchase tax invoice: (a) around C office around March 26, 2012; (b) the fact was issued 20 copies of false purchase tax invoices in total amount of 3,562,646,450 won, including that the supply price was supplied with scrap metal equivalent to KRW 96,494,950, even though it was not supplied with scrap metal, such as waste metal from E operation F; (c) and (d) from around that time to August 14, 2012, without being supplied with goods or services for profit as indicated in the separate list of crimes (1).

2. Around July 2, 2012, the Defendant issued a sales tax invoice issued 54 copies of the false sales tax invoice in total 54 times in total, without the fact that he/she supplied goods or services for profit-making purposes, as shown in the separate crime list (2) from around that time to October 23, 2012, while the Defendant issued 54 copies of the false sales tax invoice in total, which is equivalent to 6,928,032,130 won, without the fact that he/she supplied scrap metal, including waste scrap metal, to Gangnamdong-dong Co., Ltd., in spite of the fact that he/she supplied scrap metal equivalent to KRW 84,721,00,00.

"2014 Gohap354"

3. The Defendant, the representative of G, issued a false tax invoice as if he had been supplied with non-refluent materials from non-business entities in the Defendant’s operation from G, and paid 60 won per kg to H in return.

On July 2, 2012, the defendant is in G Office I located in the window of Changwon-si, Changwon-si, and facts.