A defendant shall be punished by imprisonment for not more than four months and by a fine not exceeding thirty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

[criminal power] The Defendant was sentenced to three years of imprisonment for fraud, etc. at the Seoul Northern District Court on July 14, 2016, and the above judgment was finalized on December 15, 2016. On September 5, 2017, the Daegu District Court rendered a sentence of ten months of imprisonment, two years of suspended execution, and fine of five hundred million won on September 13, 2017, and the above judgment became final and conclusive on September 13, 2017, with the same support on October 10, 2018, as the crime of violation of the Punishment of Tax Evaders Act.

【Criminal Facts】

The defendant is a person who actually operates C, a corporation established for the purpose of wholesale and retail of computers and peripheral devices in Yongsan-gu Seoul Metropolitan Government.

1. On January 19, 2015, the Defendant issued a false tax invoice in an amount equivalent to KRW 382,464,478 in total of 13 times from August 28, 2014 to March 26, 2015, even though there was no fact that the Defendant supplied computers and peripheral devices equivalent to KRW 22,727,272 to D with supply value in fact at the above C Office, as if there was such fact, and issued a false tax invoice in total from August 28, 2014 to March 26, 2015.

2. On March 10, 2015, the Defendant issued a false tax invoice in total seven times from March 7, 2014 to April 9, 2015, including the issuance of a false tax invoice as shown in the attached Table of Crimes (2), even though there was no fact that the Defendant had been supplied with computers and peripheral devices equivalent to KRW 196,363,636 of the supply price from Co., Ltd. D, in the above C office, and received a false tax invoice in total from March 7, 2014 to April 9, 2015.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation, a report on the conclusion of tax offense investigation, each tax invoice, a copy of each tax invoice, each value-added tax return, and a list of total tax invoices;

1. An investigation report (Correction of the purport of an accusation), list of crimes, and each tax invoice;