Defendant shall be punished by a fine of 12,000,000 won.

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

Punishment of the crime

The Defendant is from March 21, 201 to February 9, 2011, a person who runs a non-ferrous metal wholesale and retail company C.

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

A. On May 4, 2011, the Defendant issued a false tax invoice equivalent to 101,641,980 won of the supply value, instead of supplying goods or services at the above C office located in Busan Metropolitan Government D building 203, and to F located in Busan Metropolitan Government E.

B. Around May 12, 2011, the Defendant issued a false tax invoice equivalent to KRW 75,208,000 for supply value, instead of supplying goods or services to H located in Busan-gu G.

C. Around May 17, 2011, the Defendant issued a false tax invoice equivalent to KRW 103,850,000 of the value of supply, instead of supplying goods or services to H located in Busan-gu G.

2. No person to be submitted a false entry shall supply goods or services to the Government, stating in falsity the list of the total tax invoice by buyer under the Value-Added Tax Act;

On July 25, 2011, the Defendant reported the confirmation of value-added tax for the first year of 201 by C to the Busan Eastdong District Office, which was located in Busan Eastdong District, and submitted to the Government by stating the false statement of the total tax invoice by buyer as if C supplied goods equivalent to KRW 280,69,980 in total to F and H, as stated in the above 1.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of a witness I;

1. A general taxable person’s value-added tax return, total tax invoice and corporate register;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions on criminal facts and the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the punishment.