The defendant does not pay the above fine.

The defendant is a person who has operated a D's secondhand shop in the population C when the defendant is allowed.

No person shall submit to the Government the list of the total tax invoice by buyer under the Value-Added Tax Act without supplying goods or services by false entry.

Nevertheless, on January 27, 2014, the Defendant filed a return of value-added tax for the second period of 2013 from the GUT on the Dhands, and the Defendant submitted to the public official in charge of the total tax invoice, stating false facts as if the Defendant supplied goods or services equivalent to KRW 20,181,857,729 in total to E, a stock company, although there was no fact that goods or services were supplied to E on the Dhands.

Summary of Evidence

1. Defendant's legal statement;

1. The statement of each police officer made to F and G;

1. A written accusation;

1. Application of Acts and subordinate statutes to the protocol of seizure, list of seizure, investigation report (Evidence List 7,10);

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 3 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act (generality, and concurrent imposition of fines) concerning the crime;

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Reasons for sentencing under Article 62(1) and (2) of the Criminal Act (with respect to imprisonment, repeated consideration of favorable circumstances among the following reasons)

1. Scope of punishment: Imprisonment for a period from June to 15 years, a fine of 2,018,185,772 won to 5,045,464,430 won;

2. Where the actual amount of profit is minor in the mitigated area (one year and six months from June to two years), such as the reduction area (one year and six months from June), types of two types (five billion won or more, or less, or less than thirty billion won), such as the receipt of false tax invoices under special Acts, according to the sentencing guidelines;

3. The sentence of this case is a serious criminal that interferes with the exercise of the State’s legitimate right of tax collection and seriously damages the tax justice.