A defendant shall be punished by imprisonment for one year and a fine of 500,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative of D who is engaged in the business of wholesale business of scrap metal in Gangseo-gu Busan Metropolitan Government.

No person shall issue an invoice for tax under tax-related Acts without supplying goods or services, or submit to the Government a false list of total tax invoices by customer, stating such false list.

1. On July 31, 2015, the Defendant issued a tax invoice of KRW 311,054,00,000 for the supply price, instead of supplying goods or services to E at the above D office, from that time to December 31, 2015, the Defendant issued a total of KRW 19,386,730,460 for the total amount of 19,000 for 2,386,730,460 for the supply price without supplying goods or services to 4 enterprises, such as E, as described in the list of crimes in the attached Table.

2. On January 15, 2016, the Defendant submitted a list of total tax invoices by customer with false entries to four companies, such as (ju) E, etc., located in the Busan Busan District Tax Office, as the superintendent of the Busan District Tax Office, on January 15, 2016, and submitted a false list of total tax invoices by customer with the total supply value of KRW 2,386,730,460, as if he/she issued tax invoices to each of the above companies, as if he/she did not supply goods or services to each of the above companies.

As a result, the Defendant issued a false tax invoice of KRW 2,386,730,460 in total amount without supplying goods or services for profit-making purposes, and submitted a false list of total tax invoices of KRW 2,386,730,460 in total amount of supply value to the Busan Busan Tax Office.

Summary of Evidence

1. Statement by the defendant in court;

1. An accusation, a report on the completion of the investigation into trade order, a report on the confirmation of value value added by a general taxable person (including a total table), each electronic tax invoice, each investigation report, the entire transaction details of the old company (the Busan Bank, A), E (the Busan Bank, the A), the F transaction details (the Busan Bank, the A), G transaction details (the Busan Bank, the A), the H transaction details (the Busan Bank, the A), and the H transaction details (the Busan Bank, and the A) laws and regulations.