Defendant

A Imprisonment for a year and fine of 500,000,000 won, Defendant B for a fine of 30,000,000 won, and Defendant.

Punishment of the crime

The charges were appropriately revised.

Defendant B Co., Ltd. (hereinafter “B”) established for the purpose of manufacturing and selling financial business equipment and appliances, etc., Defendant C Co., Ltd. (hereinafter “C”) is a corporation established for the purpose of wholesale business of information and communications devices; Defendant F Co., Ltd. (hereinafter “F”) was a corporation established for the purpose of developing and supplying information and communications devices; Defendant B was a corporation established for the purpose of developing and supplying information and communications devices; Defendant A substantially operated the interest of the representative director B and CF.

1. The public prosecutor of the defendant A appears to have instituted a public prosecution for the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) on the grounds that the act of the defendant A issued or received false tax invoices by name B and C as substantive concurrent crimes.

However, Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “the Aggravated Punishment, etc.”) provides for a statutory punishment by combining with the violation of Article 10(3) of the Punishment of Tax Evaders Act and dividing the amount of supply, or the amount of sale, entered in the list of the total tax invoices of the purchaser and the purchase price entered in the list of the total tax invoices of the purchaser and the purchase price entered in the account statement and the account statement for profit-making purpose, into a single type of crime, and dividing the amount of supply or purchase into one type of crime according to the total amount of the supply price or purchase price. In light of the above, each violation of Article 10(3) of the Punishment of Tax Evaders Act continues to be committed for a certain period under a single and continuous criminal offense, and the method of crime is recognized as identical, and if the sum of the amount of supply stated in the document corresponding to the act is the amount prescribed by the law, the act can be deemed as a comprehensive violation of the law.