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Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 1.5 billion won.
When the defendant does not pay the above fine.
Reasons
Criminal facts
No person shall issue an invoice for tax pursuant to tax-related Acts without supplying goods or services.
On June 2013, the Defendant: (a) around June 2013, (b) established C, a called ‘bomb business,’ in order to issue false tax invoices necessary for disguised transactions in trading wasteless materials for the purpose of tax evasion; and (c) in return, to collect fees.
On July 11, 2013, the Defendant issued a false tax invoice amounting to KRW 14,375,670,300,00 in total for 86 times from that time until December 13, 2013, including the issuance of a false tax invoice as if he/she sold waste Dongs equivalent to KRW 190,271,400 in supply value, although he/she did not have supplied goods or services to the State (State) in the C Office located in G, G, B, and the Defendant issued a false tax invoice amounting to KRW 14,375,670,30 in total for 86 times as shown in the list of crimes in the separate sheet of crimes.
Summary of Evidence
1. Statement by the defendant in court;
1. A protocol concerning the suspect examination of the accused by the prosecution;
1. Statement made by the police for E;
1. A list of total tax invoices by customer and each tax invoice;
1. Application of Acts and subordinate statutes to investigation reports (attached to the lease agreement of the C place of business and written decision on non-prosecution of a case for suspending reference
1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, and both imprisonment and fines) concerning the crime;
1. Articles 53 and 55 (1) 3 of the Criminal Act to mitigate small amount;
1. Articles 70 and 69(2) of the former Criminal Act (Amended by Act No. 12575, May 14, 2014);
1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;
1. From June to 15 months of imprisonment with prison labor within the applicable sentencing range, fines of KRW 14,37,567,567,030 x 14,375,670 x 1/2 (reduction of amount) x 1/2 (reduction of amount) x 14,375,670,300 x 10 x 10 x 1/2 (reduction of amount);
2. The sentencing guidelines shall be recommended; and