A defendant shall be punished by imprisonment with prison labor for not more than ten months and by a fine not exceeding 19 million won.

When the defendant does not pay the above fine.

Punishment of the crime

From October 2008 to July 2016, the Defendant operated a cargo transport company called Gwangju Mine-gu C and 102 (Y) D.

1. Around June 25, 2014, the Defendant issued a tax invoice under the added-value tax-related Acts, stating the date of issuance as follows: (a) although there was no provision of goods or services to the KDD Office in writing, the Defendant issued an invoice for value-added tax amount of KRW 123,750,000 from around that time to August 21, 2015, the Defendant issued 18 copies of the tax invoice (in total, KRW 1,367,956,909) without supplying goods or services over 18 occasions, as shown in the attached list of crimes.

2. On June 30, 2015, the Defendant was issued a copy of a tax invoice under the Value-Added Tax-Related Act stating “(s) on June 30, 2015,” “in spite of the fact that the Defendant received goods or services from the new industry at the place specified in paragraph (1) at the same time,” “new industry”, “supplier(s)”, “person who receives the supply”, “7,186,364 won”, and “7,186,364 won.”

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on the closure of investigation;

1. Application of Acts and subordinate statutes to a sales invoice and a copy of a tax invoice from January 2, 2014 to February 2, 2015

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Concurrent punishment of imprisonment and fines under paragraph (5) of the same Article) concerning the facts constituting an offense;

1. former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the Criminal Act (in cases of fines, Article 38 (1) 2 of the Criminal Act shall not apply in accordance with Article 20 of the Punishment of Tax Evaders Act);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. Type 1 (the amount less than 3 billion won) shall apply the sentencing criteria (the scope of recommended punishment).