A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 390,00,000 won.

The defendant does not pay the above fine.

Punishment of the crime

From November 201, the Defendant is the operator of the (ju) E who is engaged in synthetic rubber manufacturing business, etc. in Ansan-si D from Ansan-si from November 201.

(1) On July 31, 2012, the Defendant issued a false tax invoice, even though there was no fact that the Defendant supplied goods or services equivalent to KRW 30,909,09,091 in the original form of the company, the Defendant issued a false tax invoice, stating a false tax invoice in the Note E, as if he supplied goods or services equivalent to the above amount in the original form of the company, and issued at that time on August 31, 2013, a total of 37 times in total, as shown in the list of crimes, including the supply price in the list of crimes.

(2) On August 31, 2012, the Defendant received a false tax invoice, despite the absence of the fact that the Defendant was supplied with goods or services equivalent to KRW 98,790,500,00 in supply value from Geltech Co., Ltd., the Defendant was issued a false tax invoice stating as if he was supplied with goods or services equivalent to the above amount from Geltech. From this point to March 31, 2013, the Defendant was issued a false tax invoice of KRW 322,524,000 in total for three occasions, such as the written list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Each accusation;

1. A report on completion of the investigation of value-added tax, the preliminary return of each general taxable person's value-added tax, each list of total tax invoices, each list of total tax invoices, each list of tax invoices issued, each final return of value-added tax by

1. Determination of each investigation report (Evidence Nos. 67 and 71) as to the assertion of the defendant and his defense counsel

1. The Defendant’s summary of the assertion has issued or received false statements of multiple sales and purchasing places, and has issued false statements of account different during the taxable period.