A defendant shall be punished by imprisonment for a year and six months and by a fine of 3,045,186,551 won.

The defendant does not pay the above fine.

Punishment of the crime

No person shall issue any tax invoice without supplying goods or services.

Nevertheless, the Defendant, around May 24, 2014, established “F” under the name of “B” with “B” in Ilyang-gu, Yongsan-gu, Yongsan-gu, Busan-si, Seoul-si, and the Defendant, as if F did not supply goods or services to “H” in the operation of “B”, issued a false tax invoice and received fees in return for the supply of goods or services.

E As a result, the role of F to designate the value of the supply of false tax invoices to be issued to H by H, and the Defendant prepared and issued tax invoices directly in accordance with the direction of E and conspired to share the role of F to collect money remitted to the F’s account.

On May 29, 2014, the Defendant issued one copy of the false tax invoice equivalent to KRW 76,791,000 in supply price, as if the Defendant supplied the goods or services to H, according to the direction of Pyeongtaek-si I, 304, and E, and issued, from that time until December 31, 2014, a total amount of KRW 1,01,451,865,510 in the following manner, as indicated in the list of crimes, for profit-making purposes, from that time to December 31, 2014.

Accordingly, the Defendant conspired with E to issue a false tax invoice for profit.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by the prosecution against E;

1. A written accusation and accompanying materials;

1. In an investigation report (a confirmation of documents regarding the post-value added tax), investigation report (F account verification), investigation report (a statement of execution details of the first account), investigation report (a review of the crime structure of this case), investigation report (including submission of data, such as tax account statement), investigation report [ execution of search and seizure verification warrant], investigation report [a search and seizure verification statement], investigation report [a inquiry of the major receipt number subscriber of the documents concerning H E currency account], investigation report (a confirmation of the location of suspect E-mail base station and cash withdrawal area), investigation report [a], investigation report [a], investigation report [a].