A defendant shall be punished by imprisonment for not more than four months and a fine not exceeding one hundred million won.

If the defendant does not pay the above fine, one million won shall be applied.

Punishment of the crime

On July 14, 2016, the Defendant was sentenced to three years of imprisonment for fraud, etc. at the Seoul Northern District Court, and the above judgment became final and conclusive on December 15, 2016.

On September 5, 2017, the Defendant was sentenced to 10 months of imprisonment, 2 years of suspended execution, and 500 million won of fine for the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) in the Daegu District Court Kimcheon branch of the Daegu District Court on September 5, 2017. The above judgment became final and conclusive on September

The defendant is a person who actually runs a wholesale and retail business of computers and peripheral devices in Yongsan-gu Seoul Metropolitan Government.

1. Around September 23, 2013, the Defendant received a false tax invoice as if he had not been supplied with computers and peripheral devices equivalent to KRW 52,045,454, from the above C office, even though there was no fact that the Defendant had been supplied with computers and peripheral devices equivalent to the supply price by C, and received false tax invoice from that time until December 31, 2013, as shown in the attached list of crimes, from that time until December 31, 2013.

2. On January 23, 2014, the Defendant reported the value-added tax for the second period of 2013 of Yongsan-gu Seoul, Yongsan-gu, Yongsan-gu, Yongsan-gu, and 42-ro 15, and submitted a list of accounts for each sales place recorded in the table of annexed crimes, as if the Defendant did not have supplied goods or services equivalent to KRW 865,145,114 in total supplied in the above taxable period, and as such, submitted a list of accounts for each sales place recorded in the table of annexed crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation, a report on completion of investigation of value-added taxes, and a supplementary report;

1. Electronic tax invoices, a list of tax invoices by customer, a list of tax invoices by customer, a list of tax invoices, and a registration statement of value added;

1. Previous convictions: Results of inquiry, such as criminal history, reporting of the previous convictions of disposition, results of confirmation, and application of each statute;

1. Relevant legal provisions concerning criminal facts;

(a) Receiving a false tax invoice: Article 10(3)1 of the Punishment of Tax Evaders Act;