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

Defendant

B If the above fine is not paid, 100,000.

Punishment of the crime

1. Defendant B is the representative director of Mapo-gu Seoul Metropolitan Government Corporation A in Mapo-gu.

(a) No person who is obligated to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts shall enter false tax invoices into and issue them;

On December 25, 2013, the Defendant issued to G Co., Ltd. a tax invoice amounting to KRW 326,835,545 under the name of “H C&M container, etc.”, but the actual amount of service was limited to KRW 108,901,818. On December 2, 2014, the Defendant issued to G Co., Ltd. a tax invoice amounting to KRW 311,696,819 under the name of “2014 I SPT,” but the actual amount of service was limited to KRW 78,20,000,000.

As a result, the Defendant issued two copies of the tax invoice with false value.

(b) No person who is obligated to receive tax invoices pursuant to the added-value-added Tax Act shall receive tax invoices containing false information in collusion with those who are obligated to submit a list of total tax invoices by purchaser to the Government;

Nevertheless, the Defendant conspired with the Government upon the request of G Co., Ltd. to submit a list of the separate tax invoices by the purchaser. Around December 25, 2013, the Defendant issued a tax invoice equivalent to KRW 326,835,545 for the supply price under the name of “H contact”, etc., but the actual service price was limited to KRW 108,901,818, and around December 2, 2014, the tax invoice equivalent to KRW 311,696,819 for “the supply price from G” under the pretext of “other than the public performance fee for I’s own business” was issued from G, but the actual service price was limited to KRW 78,20,000.

As a result, the Defendant was issued two copies of the tax invoice entered in collusion with G Co., Ltd.

(c)

No person who issues a processing tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services.