A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is an operator of “D” in Changwon-si, Changwon-si B Building C.

On October 5, 2011, the Defendant issued a false electronic tax invoice equivalent to KRW 3,201,80,695,698 in total amount of 26 times in the form of two enterprises, such as E, from that time until December 30, 2011, as if he/she supplied scrap metal equivalent to KRW 120,697,380 in the supply price, although the Defendant did not supply scrap metal to E, and issued a false electronic tax invoice equivalent to KRW 3,201,80 in total,698 in the form of two enterprises, such as E, as written in the list of crimes, from that time to December 30, 2011.

Accordingly, the Defendant did not supply goods or services for profit-making purposes, and issued false tax invoices amounting to KRW 3,201,805,698 in total.

Summary of Evidence

1. Statement by the defendant in court;

1. Each report on investigation;

1. An electronic tax invoice and a list of accounts of individual tax invoices by customer;

1. Financial transaction information, etc. in the name of the person under consideration or D;

1. Application of Acts and subordinate statutes to a written accusation and a report on the completion of additional value investigation;

1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, the imprisonment and the necessary concurrent imposition of fines) concerning the crime;

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

1. Articles 70(1), 70(2), and 69(2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) and (2) of the Criminal Act on the stay of execution (The following consideration shall be made again for the reasons for sentencing);

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. An amount reduced by a fine of not less than two times but not more than five times the amount of tax calculated by applying the tax rate of value-added tax (10%) to the aggregate of the supply values of not less than six months but not more than 15 years and fines of not less than 320,180,569 won but not more than 80,451,424 won and not more than 3,201,805,698 won;

2. The scope of punishment recommended on the sentencing criteria [the type of punishment].