The defendant is a person who has operated C, a temporary materials wholesale and retail company in Gwangju City.

1. Around May 10, 2014, the Defendant issued a tax invoice as if he/she supplied goods or services of KRW 23,600,000 to the said company, although the fact was not related to the supply of goods or services at the said workplace.

In addition, from that time until April 10, 2015, the Defendant issued a false tax invoice of KRW 2,084,031,470, total supply value of goods or services to the trading company 138 times in total, as shown in attached Table 1, from that time, from that time, until April 10, 2015.

2. On September 25, 2014, the Defendant received a tax invoice as if he was supplied with goods or services worth 22,000,000 won from the said company, even though he had not received any goods or services from the said industry at the said place of business on or around September 25, 2014.

In addition, from that time until December 8, 2014, the Defendant was issued four copies of a false tax invoice as if the Defendant was supplied with goods or services of KRW 50,453,245 in total four times from a trader, as shown in the attached list 2 of crimes committed in the same manner.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes on the details of transactions of AFF Accounts, electronic tax invoices, termination reports on investigation of value-added tax, and investigation reports;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Imprisonment);

1. Grounds for sentencing under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes;

1. Crimes committed continuously and repeatedly for profit-making purposes, such as the scope of recommendations on the sentencing criteria [the scope of recommendations] general tax invoices, etc. < Amended by Act No. 1589, Mar. 1, 2008>

2. The defendant who has rendered a sentence shall be sentenced to 11 months;