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

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

Punishment of the crime

The defendant is the representative of D Co., Ltd. in Kim Sea-si C.

No person shall issue or issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, sell under the Value-Added Tax Act, and submit a list of total tax invoices by falsehood to the Government.

1. On August 25, 2010, the Defendant received purchase tax invoices issued one copy of the purchase tax invoice, stating as if he was supplied goods or services equivalent to KRW 200,000,000 from the Asia Electric Co., Ltd., although there was no fact that the fact was supplied by the ASEAN Electric Co., Ltd.’s office located in Kimhae-si, Kim Jong-si.

2. On December 17, 2010, the Defendant issued a sales tax invoice at the same place as the above Paragraph 1 of the same Article, even though there was no fact that he supplied goods or services to the member electrical company, the Defendant issued one copy of the sales tax invoice stating as if he supplied goods or services equivalent to KRW 265,00,000 to the above member electrical company.

3. Around October 23, 2010, the Defendant submitted a list of total tax invoices for the two years (200,000 from July 1, 2010 to September 30, 2010) from the Kimhae-si, Kim Jong-si, which entered false facts as if he were supplied goods or services equivalent to KRW 200,000,00 with the trade period (2,000 from July 1, 2010 to September 30, 2010).

However, the above facts did not have been supplied with the above goods or services from the ASEAN Electric Co., Ltd.

Nevertheless, the Defendant submitted a false list of total tax invoices under the Value-Added Tax Act to the government.

4. The Defendant to be submitted to the buyer by buyer is around January 25, 201.