Defendant

A shall be punished by imprisonment of April and fine of 2,200,00 won, and imprisonment of October and fine of 9,800,000 won, respectively.

Punishment of the crime

1. No defendant A may issue any tax invoice under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on January 10, 2015, the Defendant issued 11 copies of the tax invoice amounting to KRW 433,00,000,000 in total of the supply value as shown in the attached crime list 1, as if the Defendant supplied goods or services to F, even though he did not supply goods or services to the (State) F of the operation of this E (State) in fact at (State) D office operated by the Defendant (State) in Yongsan-gu, Yongsan-gu (State).

2. No defendant B may issue a tax invoice under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on June 9, 2015, the Defendant issued 49 copies of the tax invoice prepared in a false manner equivalent to KRW 1,50,000,000 in total of the supply price as shown in the attached Table 2, as in the following manner between the time from that time to July 10, 2015, even though the Defendant did not actually supply goods or services to H (State) of the operation of this G (State) (State) of this G, as if he supplied goods or services to H (State) of this State, and then the Defendant issued 49 copies of the tax invoice prepared in a false manner as shown in the attached Table 2.

Summary of Evidence

1. Each legal statement of the defendant;

1. A written accusation;

1. Application of Acts and subordinate statutes to each tax invoice;

1. Defendants of the relevant legal provisions and the choice of punishment concerning the facts constituting the crime: Imprisonment with prison labor and fines under Article 10(3)1 of the Punishment of Tax Evaders Act and Article 10(5) of the Punishment of Tax Evaders Act;

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (with respect to imprisonment), and Article 20 of the Punishment of Tax Evaders Act (in relation to each fine, the fine shall be determined as 20,000 won for each crime of violating the Punishment of Tax Offenses Act) of the same Act;

1. Defendants to be detained in a workhouse: Articles 70(1) and 69(2) of the Criminal Act

1. Defendants on probation: Article 62(1)1 of the Criminal Act.