Defendant shall be punished by imprisonment for a year and a fine of KRW 330,000,00.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is the husband and wife relationship with C, while operating a gas station D in the name of C along with C, in order to earn profits by receiving false tax invoices from one-person intangible material shop and receiving false tax invoices.

No act of issuing or receiving tax invoices under the Value-Added Tax Act without supplying or receiving goods or services shall be allowed.

Nevertheless, in collusion with the above C, the Defendant received a false tax invoice as if he was supplied with petroleum equivalent to KRW 466,545,455 won in the supply price without having received petroleum from the F Company even though he had not received the supply of petroleum from the F Company on March 31, 2013, and even from January 31, 2013 to June 30, 2013, even though he had not received the supply of goods and services from the two companies as shown in the list of crimes in the separate sheet of crimes, the Defendant was correct ex officio, since he was not a total of KRW 3,248,181,81,00 in the indictment of KRW 3,248,181,181,00 in the indictment of KRW 3,248,181,00 in the indictment of Korea, but it was obvious that it was a clerical error.

It received 8 copies of the false tax invoice as if the goods or services were supplied.

Accordingly, in collusion with C, the Defendant received tax invoices without receiving goods or services for profit-making purposes.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning suspect interrogation of C by the prosecution;

1. Copy of the protocol concerning interrogation of the police officer in G;

1. Statement made by the police with H;

1. A copy, etc. of the letter of transfer of the case (i.e., confirmation of the failure of the actual operator of the F Company, F Company);

1. Responses to a request for the provision of data to the head of a Si interest tax office, a resolution of correction of value-added tax;

1. A written accusation by the Commissioner of the National Tax Service of China, a written report on the completion of the investigation of value-added taxes, a written investigation report on suspected criminal suspicion, a tax account statement, a written report on confirmation of value-added taxes, a sum table of tax invoices by customer, a sum table of tax accounts by customer, a sum table of tax accounts by customer, a sum table of electronic tax invoices by customer, and a sum table of electronic tax invoices by purchase;