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

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant is a person who collects and sells high water with the trade name "C" in Daegu-gu.

1. On April 30, 2012, the Defendant issued a tax invoice as if he/she supplied five companies a total supply price of KRW 795,760,830, in total, by December 30, 2012, even though he/she did not supply scrap metal equivalent to KRW 58,00,800, to D (E) notwithstanding that he/she did not supply scrap metal equivalent to KRW 58,000,80, and issued a tax invoice as if he/she supplied five companies a total supply price of KRW 795,760,830, as indicated in the attached list of crimes.

2. False list of total tax invoices submitted

A. On July 25, 2012, the Defendant submitted the list of total tax invoices to the Daegu Tax Office, stating in the list of total tax invoices that the Defendant did not purchase scrap metal from F, the fact is as follows: “The first period (from January 1, 2012 to June 30, 2012) during the taxable period, from January 1, 2012 to June 30, 2012), F, supply price of KRW 117,393,00,” and submitted the list of total tax invoices to F.

B. On October 25, 2012, the Defendant submitted the list of total tax invoices to the Daegu Tax Office, stating in the list of total tax invoices that the Defendant did not purchase scrap metal from F, “The two taxable periods (from July 1, 2012 to September 30, 2012) (from July 1, 2012 to September 30, 2012), F, supply price of 21,408,00 won,” and submitted the list of total tax invoices to F.

Summary of Evidence

1. Defendant's legal statement;

1. Copies of investigation report by item of value-added tax;

1. Application of the Acts and subordinate statutes on a copy of the tax invoice by seller, a copy of the tax invoice by seller, and deposit details by seller at each seller;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false sales tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the issuance of false sales tax invoices), and Article 10 (3) 3 of the Punishment of Tax Evaders Act (the issuance of false tax invoices by customer),

1. The former part of Article 37 of the Criminal Act and the Punishment of Tax Evaders Act among concurrent crimes;