Defendant shall be punished by a fine of 24,000,000 won.

When the defendant does not pay the above fine, 200,000 won.

Punishment of the crime

The defendant is the representative of B whose main business purpose is the wholesale and retail, scrap iron, and non-ferrous business.

1. No person liable to prepare and issue a false tax invoice pursuant to the Value-Added Tax Act shall enter a false tax invoice and issue it;

Nevertheless, around November 30, 201, the Defendant issued three copies of the sales tax invoice of KRW 140,862,700, total supply value of KRW 140,862,700, in total, three times from around that time until April 30, 2012, even though the Defendant supplied scrap metal equivalent to KRW 768,200 to the supply value of KRW 32,128,70 to the company incorporated in the Gangseo-gu Busan Metropolitan Government.

2. No one who issues a tax invoice without supplying it shall issue a tax invoice without supplying any goods or services under the Value-Added Tax Act;

Nevertheless, on February 29, 2012, the Defendant issued two false tax invoices of KRW 74,763,950, total supply value, including the issuance of one tax invoice of KRW 28,243,150, even though the Defendant did not supply goods or services to a company incorporated in the foregoing B business place, until March 31, 2012, including the issuance of one tax invoice of KRW 28,243,150.

3. On July 25, 2012, the Defendant submitted a false list of total tax invoices to the Director of the Seo-gu Busan Metropolitan City, on July 25, 2012, as the fact that the fact was in the North Busan Metropolitan City Tax Office, which was located in 263, was not supplied with goods or services to D and E, but was supplied with goods or services equivalent to the total value of 380,873,800 won.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement made to F, G, and H;

1. 1. Report, etc. on the value-added tax of general taxable persons, the list of tax invoices by sales office, and the input tax deduction report, etc. for two years in 201;