[Majority Opinion] On August 29, 2017, the Defendant was sentenced to two years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Seoul High Court on the Aggravated Punishment, etc. of Specific Economic Crimes and the judgment became final and conclusive on October 27, 2017.

[2] The Defendant, from April 11, 2016 to January 201, 2017, was the representative director of the D Co., Ltd. who connects the owner with the cargo article in Seocho-gu Seoul, Seocho-gu and C and received fees therefrom.

On June 30, 2016, the Defendant issued a false tax invoice of KRW 749,672,000 in total on 83 occasions from June 22, 2016 to December 30, 2016, including the issuance of a tax invoice of KRW 15,740,000 as if the Defendant provided the above services, although there was no fact that the Defendant provided the freight forwarding service equivalent to KRW 15,740,00 to E., and issued a false tax invoice of KRW 749,672,00 in total from June 22, 2016 to December 30.

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation by the head of the distribution tax office;

1. A report on the termination of a tax offense investigation, the details of issuance of a tax invoice, each electronic tax invoice, all of the registered matters, investigation report (45 times a month), E replies, processing receipt confirmation, and a list of total tax invoices;

1. Previous convictions in judgment: A reply to inquiry, such as criminal history, investigation report (verification of the same criminal records as the suspect, attachment), and application of each written judgment-related statute;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act, and the selection of imprisonment, comprehensively, with prison labor, with respect to the crimes;

1. The latter part of Article 37 of the Criminal Procedure Act: Provided, That the scope of recommendation [the scope of recommendation] on the grounds of sentencing in Article 39(1) of the Act on the Punishment, etc. of Specific Economic Crimes shall be limited to the scope of recommendation [the scope of recommendation] on the grounds of sentencing in Article 39(1) of the Act on the Punishment, etc. of Specific Economic Crimes and Article 39(1) of the Act on the Punishment, etc. of Specific Economic Crimes [10 months to 1 year and 2 months] [the special aggravated person] on the crime continuously and repeatedly committed for profit-making purposes, the decision of sentence shall be limited to the crime committed (1 type): A favorable one; a favorable