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

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

The defendant is the actual operator of C's place of business located in Yongama Group B in South Yongama.

1. On July 31, 2012, the Defendant received a false tax invoice of KRW 48,270,500 from a limited company (business registration number: 411-81-72265; hereinafter “detailed”) located in the above C office, even though he/she had not received services related to vessel block construction.

2. On August 31, 2012, the Defendant received a false tax invoice of KRW 44,421,500 from the supply price, although there was no fact that he/she received services related to vessel block works from the tax office located in the above C office (on contact).

3. On September 28, 2012, the Defendant was issued a false tax invoice of KRW 34,834,000 for the supply price, although there was no fact that he/she received services related to vessel block works from the tax office located in the above C Office (on contact).

4. On October 12, 2012, the Defendant received a false tax invoice of KRW 32,172,500 from the supply price, even though he/she had not received services related to vessel block construction (take and inspection) from the tax office located in the above C office.

As a result, the Defendant received four copies of tax invoices under the Value-Added Tax Act in total of KRW 159,698,500, even though he did not receive goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. Application of Acts and subordinate statutes to a written accusation by the head of a tax office;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Optional to the punishment);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

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

1. In light of the fact that the defendant's reasons for sentencing of Article 334 (1) of the Criminal Procedure Act recognizes and reflects the crime of this case, there is no record of punishment for the same kind of crime, and the circumstances leading to the above crime.