Defendant shall be punished by a fine of 16,500,000 won.

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

Punishment of the crime

Defendant

A is a person who is engaged in mechanical system in Kimpo-si, Kimpo-si, B.

1. It shall not be allowed to receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services supplied with the processed tax invoice;

Nevertheless, around July 11, 2013, the Defendant was issued a false tax invoice as if he had purchased an amount equivalent to KRW 58,051,000 from D from the above B office around July 1, 2013, and was issued a false tax invoice of KRW 348,158,000 in total six times from the above day to December 27, 2013, as shown in the list of crimes (the details of receipt of false tax invoice).

2. No act of submitting to the Government a false list of invoices by purchasing companies under the added-value-Added Tax-Related Acts without being supplied with goods or services on which a false list of invoices by customer is entered;

Nevertheless, on January 24, 2013, as the Defendant purchased 62,620,000 won from D, the Defendant prepared and submitted to the tax office a list of the false tax invoices by purchasing location, and submitted it to the tax office, as well as attached Table 2 from around the above day to July 19, 2013, including the list of the total tax invoices by purchasing location (the list of the total tax invoices by purchasing location) in total three times, such as the list of crimes (the list of the total tax invoices by purchasing location).

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. A written accusation, a report on completion of investigation of value added tax, a supplementary protocol, and a protocol of examination;

1. A return on determination of value-added taxes for general taxable persons and a return on scheduled value-added taxes for general taxable persons;

1. Application of Acts and subordinate statutes on a list of total tax invoices by customer, a list of total tax invoices by customer, and each electronic tax invoice;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the processing tax invoice shall be received) concerning the facts constituting the crime and Article 10(3)1 of the Punishment of Tax Evaders Act.