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

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

Punishment of the crime

The defendant is a real operator of B corporation, and B corporation is a corporation established for the purpose of construction business.

No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

Nevertheless, on December 30, 2014, the Defendant received one copy of the false electronic tax invoice, stating as if he was supplied with electric interior materials equivalent to KRW 250,000,000 of the supply value, although the Defendant did not receive the said materials from D, in the office of the Co., Ltd., which is located in Namyang-si, Namyang-si, Inc., and the fact that the said company received the said materials from D.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on termination of investigation related to trading order;

1. Electronic tax invoices;

1. Application of Acts and subordinate statutes to investigation reports (investigation into the submission of details of an accusation case and materials);

1. Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) and Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 3

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act of the provisional payment order is that the defendant recognized the facts charged in the instant case and reflects his mistake, and that the defendant has no criminal record due to the same kind of crime and has no record of criminal punishment exceeding the fine, etc. are favorable to the defendant.

However, considering the fact that the Defendant was issued a false tax invoice equivalent to KRW 250 million of the supply value, and the nature of the offense is not good in light of the applicable law, the circumstances, and the content thereof, and that such an offense requires strict punishment as it impedes the legitimate exercise of the State’s legitimate exercise of the right to tax collection and damages the tax justice, it is deemed that the Defendant’s punishment of a summary order is not excessive.

The age, occupation, character and conduct, environment, family relationship, circumstances and circumstances of the crime of the defendant.