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

From January 8, 2013 to May 27, 2015, the Defendant is a person who has engaged in plastic manufacturing business under the trade name of “C” in Namyang-si, Namyang-si.

No person shall receive any tax invoice under the added-value-added tax-related Acts without being supplied with goods or services, or submit a list of total tax invoices by purchaser to the Government.

1. On April 13, 2013, the Defendant received false tax invoices, including receipt of false tax invoices equivalent to KRW 23,100,000,00, even though there was no fact that the Defendant received goods or services from the Viannb, an incorporated foundation, from the office of the foregoing “C,” and received 26 copies of false tax invoices equivalent to KRW 646,520,000 from that time until April 30, 2015, as in the list of crimes in the attached Table (1).

2. On July 25, 2013, the Defendant submitted to the Namyang-gu Tax Office a report on the first value added tax of the said “C” on July 25, 2013, and submitted five copies of the purchase account statement in which the false statement was entered as if he was supplied with the goods or services from the Nanannbb as a foundation, even though he did not have received the supply of the goods or services from the Nannbbb, the Defendant submitted a false statement of the purchase account statement of KRW 170,100,000, from that time until July 24, 2015, as shown in the list of crimes in the attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on investigation into trade order;

1. Application of Acts and subordinate statutes to a list of tax invoices, value-added tax returns, a list of total tax invoices by customer, and a list of total tax invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of each false tax invoice), Article 10(3)3 of the Punishment of Tax Evaders Act (the receipt of each false tax invoice), and the selection of each fine, respectively, concerning the crime;

1. The former part of Article 37 of the Criminal Code of Aggravation of Concurrent Crimes;