A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding 360,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

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

In collusion with E, the Defendant, who is a scrap metal trading company, in Kimhae-si, established “G”, a single-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot-shot

After that, on January 31, 2013, the Defendant supplied scrap metal, etc. directly to the above D in fact, and in G, the Defendant issued a false tax invoice stating as if he supplied goods or services equivalent to the same amount, even though he did not supply scrap metal equivalent to KRW 252,801,830 to D in spite of the fact that the scrap metal was supplied to D in fact. From that time until December 31, 2013, the Defendant issued a tax invoice of KRW 3,586,39,105 in total, without supplying goods or services over 12 times, as shown in the list of crimes in the attached Table, from that time until December 31, 2013.

As a result, the Defendant conspired with E to issue a false tax invoice without supplying goods or services for profit.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement of a witness H in the second protocol of the trial, and each statement of a witness I and J in the third protocol of the trial;

1. The entry of part of the witness K in the second trial records, and the entry of part of the witness E in the third trial records;

1. A protocol of examination of part of the defendant by prosecution;

1. The suspect interrogation protocol of some police officers against the defendant;

1. Report on completion of investigations related to data, a copy of the list of total tax invoices of value-added tax returns, and the ordinary deposits for investigation reports;