Defendant

AV is punished by a fine of KRW 30,000,000.

Defendant

The prosecution against AP is dismissed.

Punishment of the crime

Defendant

AV is a corporation established with its head office in Busan Dong-gu CB and for the purpose of oil wholesale and retail business.

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.

On January 31, 2012, AP, the representative director of the defendant, was issued one copy of the false tax invoice equivalent to the value of 977,470,000 won from the State B (representative B) although the fact was not supplied with goods or services.

As such, the defendant AP, the representative of the defendant, committed the above-mentioned violation in relation to the defendant's business.

Summary of Evidence

1. Defendant AP’s legal statement

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

1. The part concerning the dismissal of prosecution as provided in Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act (Defendant AP) concerning the crime committed;

1. The summary of the facts charged is Defendant AP (hereinafter “Defendant”) is the representative director of AV in the Dong-gu Busan Metropolitan City CB, and Defendant AV is a corporation established for the purpose of oil wholesale and retail business.

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.

Defendant

AP around January 31, 2012, issued a false tax invoice equivalent to KRW 977,470,000 from the value of supply at (the representative B) AB (the representative B) without being supplied goods or services.

2. Determination

A. According to Article 10(3)1 of the Punishment of Tax Evaders Act, one crime is committed whenever the person receives tax invoices, where the person does not supply or receive goods or services, and issues or is issued tax invoices under the Value-Added Tax Act.