Defendants shall be punished by a fine of KRW 10,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is a person who is in charge of accounting affairs while serving as the head of B, and the defendant B is a company with the purpose of processing vessel services in Ulsandong-gu E.

1. Defendant A

(a) No person who receives a tax invoice without being supplied with goods or services shall be issued with a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, on October 31, 2015, the Defendant was issued a tax invoice amounting to KRW 345,35,000, total supply value against F three times in total, as shown in the separate crime list, from December 31, 2015, as if the Defendant received construction services equivalent to KRW 98,95,000 from F, even though the Defendant had not received construction services from F, even though he had not received construction services from F, and was issued a tax invoice equivalent to KRW 98,95,00,00 from F.

Ultimately, the Defendant received tax invoices without being supplied with goods or services.

(b) No person who submits a list of total tax invoices by seller on a false entry shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, on January 22, 2016, the Defendant filed a return on the determination of value-added tax for the second period of February 2, 2015 at the Dongsan Tax Office, a false entry of a list of total tax invoices by seller into the government as if he received goods or services equivalent to KRW 345,35,000 in total supply value, although the Defendant did not receive goods or services from BF.

Ultimately, the Defendant did not receive any goods or services, entered a list of total tax invoices by seller in a false manner, and submitted it to the government.

2. Defendant B, a stock company, shall enter the preceding paragraph.