Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

On August 23, 2013, the defendant was sentenced to one year and six months of imprisonment for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Busan District Court on August 23, 2013, and the judgment was finalized on August 31, 2013, and on October 2, 2014, the Busan High Court sentenced two years of imprisonment for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud).

The defendant is a person who has been engaged in ship dismantling business under the trade name B from May 10, 2010 to January 31, 2013.

1. On August 6, 2012, the Defendant entered into a contract to sell the scrap metal of KRW 300 million to D at the office B located in Busan Seo-gu, Busan, and subsequently sold the said scrap metal to another transaction party upon termination of the contract, the Defendant issued a tax invoice on October 11, 2012 stating the supply value of the said scrap metal at KRW 300 million.

Accordingly, the defendant did not supply goods or services and issued a tax invoice under the Value-Added Tax Act.

2. Around December 17, 2012, the Defendant, such as a violation of the duty to issue a tax invoice, supplied a ship scrap metal equivalent to KRW 300,000,000 to the T-H industry at the B office, and did not issue a tax invoice under the Value-Added Tax Act.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Statement of suspicion of violation against E and F;

1. Electronic tax invoices, scrap metal sales contracts, sales contracts, and certificates of fact;

1. Previous convictions in judgment: Criminal records and investigation reports (verification of suspect A's expropriation in Busan detention house, etc.) and statutes shall apply;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), and the selection of fines, respectively, concerning the facts constituting an offense;

1. The latter part of Article 37 of the Criminal Act and Article 39 (1) of the same Act for concurrent crimes;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act.