Defendant shall be punished by a fine of KRW 8,000,000.

If the defendant does not pay the above fine, 50,000 won.

Criminal facts

The defendant is the representative director B of a stock company.

Even though anyone did not supply goods or services or received tax invoices under the Value-Added Tax Act without being supplied with them, the Defendant issued or received false tax invoices for the purpose of using them for the purpose of extending the period for payment of trade finance by financial institutions for the purchase of exported goods.

1. On January 10, 201, the Defendant issued a tax invoice of 9 tax invoice under the Value-Added Tax Act (total supply value of 599,184,000 won) without any fact that goods or services were supplied on nine occasions in total as shown in the attached Table 1 of the crime committed, including where the Defendant issued a tax invoice of “(10, 201, 100, 201, 201, 201, 200, 200, 2000, 2000, 2000, 2000,000 won, 200,000 won, 200,000,000 won, 200,000 won, 20,000,000,000 won,

2. On March 14, 2011, the Defendant was issued five copies of the tax invoice under the Value-Added Tax Act (total supply value of KRW 473,285,000) without being supplied with goods or services five times in total as shown in the attached Table (2) as shown in the attached Table of Crimes, without being supplied with goods or services at the place described in the preceding paragraph, on March 14, 201, in spite of the fact that there was no supply of goods or services from mining trade, the Defendant was issued five copies of the tax invoice under the Value-Added Tax Act (total supply value of KRW 473,285,00) on the date of issuance.

3. On April 25, 201, the Defendant: (a) prepared a list of total tax invoices by seller and received goods or services from a DNA company when filing a preliminary return of value-added tax on Samsung Tax Co., Ltd.’s portion for the first period of January, 201 in Samsung tax base located in Gangnam-gu Seoul, Gangnam-gu, Seoul.