A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

The Defendant is a person who was engaged in wholesale and retail business, such as scrap iron, from September 2013 to December 2015, in the name of “C” in Gangseo-gu Busan Metropolitan Government B.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, on February 4, 2015, the Defendant issued a tax invoice of KRW 24,449,200 (including the non-tax amount) as stated in the separate sheet of crime from around that time to December 10, 2015, as shown in the separate sheet of crime, as the supply price of goods, such as scrap metal, to D was the same as the normal supply of scrap metal, etc., even though there was no fact that the Defendant supplied goods, such as scrap metal, to D, and issued a false tax invoice of KRW 1,377,342,830, including the supply price, from that time to December 10, 2015.

Summary of Evidence

1. Partial statement of each prosecutor's protocol of examination of the defendant against the defendant;

1. Protocol of examination of the suspect of an offense;

1. Partial statement of the police officer concerning E and F;

1. Application of Acts and subordinate statutes governing electronic tax invoices, list of electronic tax invoices, investigation reports (Attachment to electronic tax invoices), and attached documents after the investigation of value-added taxes;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Grounds for sentencing under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes;

1. Scope of punishment by law: Imprisonment with prison labor for one to four years;

2. The scope of recommendations according to the sentencing criteria (decision of types) [the scope of recommendations] for tax crimes; the issuance, etc. of general tax invoices [the category 1] below 3 billion won (the scope of recommendations and recommendations]; the basic area of recommendations and recommendations; and six months to one year;

3. Determination of sentence: The crime of this case in October requires strict punishment as a crime that interferes with the exercise of the State’s right to tax collection and damages the tax justice.