A defendant shall be punished by imprisonment for one year and a fine of 380,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a business operator who runs the interior business in the name of “D” from around 2012 to February 2016, with the trade name of “D” from Mapo-gu Seoul Metropolitan Government C and the branch.

1. Around July 25, 2012, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) submitted to the Gangwon-gu Tax Office a false list of the sum of the supply amounts of KRW 127,870,00 from six companies including “E” without being supplied with goods or services at the above “D” office.

In addition, from the above day to March 25, 2016, the Defendant did not receive goods or services on nine occasions as shown in attached Table 1 of the List of Offenses, and submitted to the Government a false list of the total sum of KRW 3,783,017,273 of the supply price to the purchaser.

2. The Defendant in violation of the Punishment of Tax Evaders Act received goods or services equivalent to KRW 3,045,454 from “F” on June 30, 2013, and thus, was supplied with tax invoices pursuant to the Value-Added Tax Act, even though they were not issued, the Defendant was not issued with tax invoices pursuant to the Value-Added Tax Act. From the above date to June 30, 2016, the Defendant received goods or services from “F” for 110 times, as in attached Table 2, from the above date to June 30, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes concerning financial transactions not received tax invoices, a copy of the completion report on the investigation of suspected suspects, a list of additional value-added tax returns and sales sales invoice, a false statement on a list of separate tax invoices by purchasers, and a false statement on a list of tax invoices by purchasers;

1. Article 8-2(1)2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, and Article 10(3)3 of the Punishment of Tax Evaders Act (including the submission of a list of accounts of separate tax accounts by the purchaser in a false statement).