Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The Defendant is a person who operated B from October 10, 201 to December 31, 2012.

1. On December 5, 201, the Defendant issued six copies of the false sales tax invoice worth KRW 304,000,000 in total, without supplying the goods or services in the same manner as shown in the attached Table 2, from that time until December 27, 2012, as if the said company did not supply the goods or services to AIMC Co., Ltd, even though there was no fact that the said company supplied them, and thereafter, issued six copies of the false sales tax invoice worth KRW 304,00,000 in total, in the same manner as indicated in the attached Table 2.

Accordingly, the Defendant issued a tax invoice without supplying goods or services under the Value-Added Tax Act.

2. The Defendant received false tax invoices on or around April 13, 2012, received a false tax invoice equivalent to KRW 39,600,000 as if he received supply of goods or services from Amer&C Co., Ltd., even though the said company did not receive goods or services from Amer&C.

Accordingly, the Defendant received a tax invoice without being supplied with goods or services under the Value-Added Tax Act.

Summary of Evidence

1. Defendant's legal statement;

1. Police interrogation protocol of the accused, C, or D (three times, replacement);

1. A complaint or electronic tax invoice (not more than title 2, title 24, of investigation records);

1. Application of Acts and subordinate statutes to the investigation report (finding the complainant);

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

1. From among concurrent crimes, the provisions concerning restrictions on the concurrence of fines under Article 38 (1) 2 of the Criminal Act concerning the punishment of fines under Article 38 (1) of the Punishment of Tax Evaders Act shall not apply pursuant to the former part of Article 37 of the Criminal Act, and the fines for the crimes of violation of the Punishment of Tax Evaders