Defendant

A A shall be punished by a fine of KRW 72 million, and Defendant B shall be punished by a fine of KRW 50 million.

Defendant

A above.

Punishment of the crime

1. Defendant A is the representative director of the corporation B, which was located in Jeju City from around 2013 to Defendant A, who operated the above travel agency.

Although a person who is liable to receive a tax invoice under the Value-Added Tax Act is entitled to receive a tax invoice, the Defendant did not obtain a tax invoice under the Value-Added Tax Act even though he/she was provided with a travel agency service equivalent to KRW 10,621,515 from the D tourr on June 30, 2014, including that he/she did not receive a tax invoice in collusion with the representative of D Tourers on his/her name despite having been provided with a travel agency service equivalent to KRW 10,621,515 from the D Tourr on his/her name, from April 31, 2014 to December 31, 2014, even though he/she was provided with a service of KRW 2,510,704,429 from 24 companies as shown in the attached list of crimes.

2. Defendant B, Defendant B, the representative of the Defendant, did not receive the purchase tax invoice as above in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. The passenger transport contract for each tourist;

1. Investigation report (a total analysis of purchase tax invoices and purchase tax invoices);

1. Analysis of the settlement table of G travelers for 14 years;

1. Details of payment of fees for the year 2014;

1. A transaction confirmation;

1. The total sum of incentives;

1. Application of Acts and subordinate statutes on sales statement;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: Each of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) Article 10(2)1 (including individual suppliers) and each of the fines is selected.

(b) Defendant B: Each of Articles 18 and 10 (2) 1 of the Punishment of Tax Evaders Act (inclusive of individual suppliers);

1. Aggravation for concurrent crimes;

A. Defendant A: The first sentence of Article 37 of the Criminal Act, Article 20 of the former Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act does not apply; Article 38(1)2 of the Criminal Act does not apply; and Article 20 of the former Punishment of Tax Evaders Act sets a fine and the sentence shall be determined by adding up