[criminal records] On August 3, 2016, the Defendant was sentenced to imprisonment with prison labor for six months as a result of the acquisition of stolen goods from the credit support of Suwon Friwon, and the judgment became final and conclusive on August 11, 2016.

[Criminal Facts]

1. The Defendant is a person who engages in the cosmetic retail business under the trade name, namely, “D” by lending the name of B apartment house 311 in Echeon-si.

(a) No person who is obliged to prepare and issue tax invoices pursuant to the Punishment of Tax Evaders Act due to the violation of added-value added tax by stating the amount of tax invoices excessively shall enter and issue them in falsity;

Nevertheless, around September 22, 2016, the Defendant issued an electronic tax account statement of KRW 28,150,000, the aggregate amount of KRW 5,630,000, which was written in excess of the actual supply details, to the business partner “E” as well as the amount of KRW 28,150,000, which was written in excess of the actual supply details. From around that time to March 2, 2017, the Defendant issued the tax account statement of KRW 85,93,200 in total over 20 times, as described in the separate crime list (i).

(b) No person who violates the Punishment of Tax Evaders Act by issuing false tax invoices shall issue tax invoices without supplying goods or services;

Nevertheless, around August 9, 2016, the Defendant issued a false electronic tax invoice of KRW 7,463,636 to “F” even though he/she did not supply cosmetics, etc. to “F, as well as a false electronic tax invoice of KRW 7,463,636. From around that time to February 7, 2017, the Defendant issued a false tax invoice of KRW 282,916,00 in total over 35 times, as written in the List of Crimes.

2. The Defendant is a person who runs a cosmetic retail business with the trade name “I” lending the name of H from Ischeon-si.

Any person shall make a false entry of a list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving goods or services.