Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

On May 3, 2016, the Defendant is the representative director of C, a corporation established for wholesale recycling metal business, etc. in Ssung City B.

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

The Defendant, at C office, issued one electronic tax invoice of KRW 300,000,000 in supply value as if he/she supplied goods or services to D without supplying goods or services to D, and around October 8, 2018, the Defendant issued one electronic tax invoice of KRW 300,000 in supply value as if he/she supplied goods or services to E without supplying goods or services to E, and around October 10, 2018, issued three false tax invoices of KRW 340,000 in supply value as if he/she supplied goods or services to F without supplying goods or services.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the police interrogation of the accused;

1. Investigation report, investigation report, and investigation report (person for reference H telephone conversations);

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;