A defendant shall be punished by imprisonment with prison labor for not less than six months and by a fine not exceeding five million won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who actually operated C in racing from July 2015 to October 2019.

1. On July 14, 2015, the Defendant received a false tax invoice: (a) around July 14, 2015, the Defendant was issued a false tax invoice of KRW 1,041,326,080, total value of supply over 21 times, as shown in the separate list of crimes, as if he received goods or services equivalent to KRW 29,060,30,000 in total, although he did not receive human resources from D; and (b) from that time, he was issued a false tax invoice of KRW 21,00,000 in total, as shown in the separate list of crimes.

2. Submission of a list of total tax invoices by false seller;

A. On January 20, 2016, the Defendant reported the value-added tax for the second period of 2015 at the above C Office, and submitted a list of individual tax invoices by seller stating that C was provided with goods or services equivalent to KRW 60,069,90 in total two times, although C did not receive goods or services from E, the Defendant submitted a false list of total tax invoices by seller.

B. On July 20, 2016, the Defendant reported the value-added tax for the first period of 2016 at the above C Office, and submitted a list of individual tax invoices by seller stating as if C was supplied with goods or services equivalent to KRW 49,53,585, although C did not have received goods or services from F.

Summary of Evidence

1. Application of the police protocol on the police interrogation protocol H of the defendant's legal statement G to the defendant's interrogation protocol, electronic tax invoices, list of individual tax invoices by seller;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) of the Act on the Punishment of Tax Evaders ( receipt of false tax invoices and selection of imprisonment, but a fine is imposed in accordance with Article 10(5) of the former Punishment of Tax Evaders Act) on each of the following grounds: Article 10(3)3 of the former Punishment of Tax Evaders Act.