A defendant shall be punished by imprisonment for three years and a fine for 2.1 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant registered a software development-related business entity with the trade name “D” from Apr. 8, 2010 to Apr. 3, 201, and registered an additional “do retail, scrap iron, and rain iron” for the type of business around Oct. 24, 201 and operated until Aug. 31, 2012, for profit-making purposes:

1. On January 30, 2012, the fact at the above D office issued a false invoice of tax amounting to KRW 23,509,842,458, including a false invoice of tax, stating that the supply price of the closed cans, etc., was supplied to the Dispute Resolution Co., Ltd. in the Dispute Resolution Co., Ltd., and from that time until October 18 of the same year, from that time, it issued a false invoice of tax amounting to KRW 23,509,842,458, including a false invoice of tax amount of KRW 50,531,70, the supply price of the closed cans, etc., to the Dispute Resolution Co., Ltd.,

2. On July 25, 2012, when the Daegu-gu tax office located in 865 located with the compensation for State bonds of the Daegu-gu, Daegu-gu, 2012 reports the value-added tax of the first year in 2012, the fact was submitted to the public official in charge of the supply of the goods equivalent to the total supply price of KRW 16,837,54,480, even though there was no supply of the goods equivalent to the supply price of the goods in the amount of KRW 16,837,54,480

Accordingly, the defendant issued or submitted a false tax invoice and a sum table of tax invoices by false customer, which are entered in the sum of supply values and sales amounts equivalent to KRW 40,347,386,938 for profit-making purposes.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of each letter of completion of investigation and each copy of each letter of completion of investigation;

1. Each copy of a tax invoice and tax invoice;

1. A copy of the transaction statement by account;

1. A value-added tax return (as of January 1, 2012), a list of total tax invoices by customer (as of January 2012);

1. Application of Acts and subordinate statutes, such as financial transaction details;

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes against the crime, Article 10(3)1 of the Punishment of Tax Evaders Act.