A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

From May 20, 2016 to April 17, 2017, the Defendant is a person who operates human resource manufacturing business (E) in Macheon-si from Macheon-si to Macheon-si.

1. Around June 3, 2016, the Defendant issued a tax invoice without supplying goods or services, and around June 3, 2016, prepared a tax invoice stating that he/she supplied goods or services equivalent to KRW 11,327,272 to the above “E” in the above “E” office without supplying goods or services, and issued it to the said “F”.

In addition, the Defendant issued 128 copies of total tax account statement amounting to KRW 2,076,804,645, without supplying goods or services to 26 business entities from that time until December 31, 2016, including the list of crimes in attached Form 1.

2. On July 21, 2016, the Defendant submitted a false list of total tax invoices by seller, stating the false list of total tax invoices by seller as if he/she received goods or services equivalent to KRW 52,00,000 in supply value, even though he/she did not receive goods or services from G, at the relevant tax office around 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to the written accusation, the timing of receipt for each case of occurrence of tax invoice, the report on termination of value added tax, the report on general taxable value added tax (as of 1th of 2016), the list of tax invoices by each customer, the list of tax invoices by each customer, the list of tax invoices by customer, the list of total tax invoices by customer, the list of total tax invoices by customer (as of 2016), the list of total tax invoices by customer (as of the first half of 2016), the list of general taxable value added tax returns by customer (as of 2016), the list of total tax invoices by customer (as of the second half of 2016), the list of total tax invoices by customer (as of the second half of 201

1. Punishment of a tax offense under Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice) and Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a false invoice and a list of total tax invoices by the purchaser) and imprisonment with prison labor;