Defendant shall be punished by a fine of eight million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

피고인은 2007. 4. 15.경부터 2010. 7. 30.경까지 남양주시 E에서 비철금속 도매업체 ‘F’을 운영하던 사람인바, 부가가치세법의 규정에 의한 재화 또는 용역을 공급하지 아니하고 세금계산서를 교부하거나 교부받아서는 아니됨에도 불구하고, 2008. 11. 26.경 위 ‘F’ 사무실에서, 사실 G으로부터 폐동 등을 구입한 사실이 없음에도 G 운영자인 H로부터 폐전선 ‘꽈배기’ 19,981kg 을 구입한 것처럼 공급가액 101,903,100원의 세금계산서 1장을 교부받은 것을 비롯하여 2008. 12. 31.경까지 별지 범죄일람표 기재와 같이 7회에 걸쳐 같은 방법으로 공급가액 합계 390,970,800원 상당의 세금계산서를 각 교부받았다.

Summary of Evidence

1. Partial statement of a witness I;

1. Statement made by the witness J in the second protocol of trial;

1. The statements of witnesses K and L in the third protocol of trial;

1. Partial statement of the witness M in the fourth trial record;

1. A protocol concerning the examination of suspect against each of the accused by the prosecution (including the cross-examination);

1. Protocol concerning the examination of suspect to the prosecution of I;

1. Application of the police interrogation protocol to H

1. Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); and

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 4 (2) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010);

1. The defendant's assertion on Article 70 and Article 69 (2) of the Criminal Act for the inducement of a workhouse asserts that the defendant had made a normal real transaction, such as purchase of a closure club from G and issuance of a tax invoice.

Article 11-2 (4) of the former Punishment of Tax Evaders Act does not provide goods or services.