Defendant shall be punished by a fine of KRW 8,000,000.

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

Punishment of the crime

On April 7, 2006, the Defendant is the actual operator of “C” established for the purpose of interior fishery, etc. of promotional vehicles in Silgu-si B.

1. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for which false tax invoices are issued;

On December 15, 2014, the Defendant issued a tax invoice of KRW 298,00,000 to the supply price as if the Defendant supplied the vehicle structures, etc. without supplying goods or services to D (A).

2. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer and seller under the Value-Added Tax Act without supplying or being supplied with any goods or services;

Nevertheless, on January 25, 2015, the Defendant filed a final return of value-added tax for C in 2014 with respect to the second period of the Value-Added Tax for C, which was located in Silst City, 368. The Defendant submitted a list of the supply values of KRW 298,000,000 for each seller’s tax invoice stating false information, as the Defendant supplied the said corporation with vehicle structures, etc. without supplying goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to goods transaction contracts, specifications of transactions, tax invoices, electronic bill tax information, business registration certificates, value-added tax returns, and the list of tax invoices by customer address, resident registration cards, and family relation certificates;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by customer), and the selection of fines concerning the facts constituting an offense;

1. Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes;

1. The Criminal Act for the confinement of a workhouse;