The defendant is a actual business operator C in the Seoul Special Metropolitan City of Jung-gu.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

Nevertheless, around September 30, 2014, the Defendant issued a false tax invoice of the total value of KRW 1,474,606,500 in total without supplying goods or services, including a tax invoice of KRW 2,660,000, stating as if the value of supply was supplied with goods or services, although there was no fact that the Defendant supplied goods or services to the “D” company, and from that to December 31, 2015, the Defendant issued a false tax invoice of KRW 1,474,606,50 in total without supplying goods or services, as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. Statement to E by the police;

1. An accusation, a copy of the investigation of value-added tax, and a tax invoice;

1. Application of Acts and subordinate statutes to report on investigation (to hear statements of suspects involved in the place of criminal investigation);

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

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. The scope of tax offenses within the recommended range according to the sentencing criteria: the basic area [the scope of the recommended area and the range of the recommended punishment] of less than three billion won; and six months through one year; and

2. From September 30, 2014 to December 31, 2015, the total amount of tax invoices issued by the Defendant with false tax invoices issued at least 71 times for a long period of time from September 30, 2014, reaches KRW 1,474,606,50.

In this regard, the amount of value-added tax currently unpaid by the defendant is 48 million won.

Considering the period of issuance, frequency, and unpaid tax amount of false tax invoices, the defendant has no record of being punished for the same crime.

Even imprisonment.