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

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant was a person who served as the representative director of C from February 13, 2012 to August 2014, and C was established for the purpose of exporting used cars, etc. from the wife population D on February 22, 2012 and was closed on December 31, 2014.

No person shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices by seller on a false basis.

1. Issuing and receiving false tax invoices;

A. On April 22, 2013, the Defendant issued eight copies of the tax invoice amounting to KRW 130,500,000 in total supply value to two businesses, such as the attached Table (1) to May 23, 2013, even though C had not supplied goods or services equivalent to the supply value of KRW 15,70,00 to the UN Global Co., Ltd., although it was not a stock company’s supplying goods or services, as if it supplied goods or services equivalent to the supply value of KRW 15,70,00 in the same amount.

B. Around January 7, 2013, the Defendant was issued 53 copies of the tax invoice amounting to KRW 918,094,531,531 from 15 companies, as shown in the attached Table (2) from the date of the crime, even though C was not supplied with goods or services equivalent to the supply price of KRW 12,331,818 from E, as if it was supplied with goods or services equivalent to the same amount, as if it had been supplied with goods or services, from E, and from then to June 28, 2013, the Defendant was issued 53 copies of the tax invoice equivalent to the supply price of KRW 12,31,818 from E.

Accordingly, the Defendant issued or received tax invoices under the Value-Added Tax Act without supplying or receiving goods or services.

2. The Defendant submitted a list of total tax invoices by false seller from April 24, 2013.