Defendant shall be punished by a fine of KRW 30,000,000.

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

Punishment of the crime

The defendant is the representative of the limited company C in Yongama Group B.

No tax invoice under tax-related Acts shall be issued without being supplied with goods or services.

1. On February 29, 2012, the Defendant was issued with a false tax invoice of KRW 100,000,000 for the supply price, although there was no fact that he received services, such as construction human resources, from a limited company partnership industry (business registration number: 411-81-70307) via the Internet.

2. On March 31, 2012, the Defendant received a false tax invoice of KRW 245,00,000 from the supply price, even though he/she had not received services, such as human resources, from the above limited company partnership industry through the Internet.

3. On June 30, 2012, the Defendant received a false tax invoice of KRW 164,500,000 for the value of supply, even though there was no fact that the Defendant received services, such as human resources, from the above limited company partnership industry through the Internet.

As a result, the Defendant received three copies of the tax invoice under the Value-Added Tax Act of 509,500,000 won in total, although he did not receive the goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. Copy of the protocol concerning suspect examination of D; and

1. A written accusation;

1. Application of Acts and subordinate statutes to each investigation termination report, financial transaction details, and value-added tax return;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of fines prescribed in the crime of violation of the Punishment of Tax Offenses Act is aggregated);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;