A defendant shall be punished by imprisonment for one year and a fine of 6,600,000 won.

If the defendant does not pay the above fine,

Punishment of the crime

On January 23, 2009, from around March 31, 2016 to around March 31, 2016, the Defendant operated a plastic re-Packing construction company called “F” in Suwon-si E.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying any goods or services;

Nevertheless, around February 21, 2013, the Defendant issued a false tax invoice amounting to 2.24 billion won in total, as shown in attached Table 1, to December 24, 2015, as the supply price was 39.5 million won as if the Defendant supplied goods or services to G, even though there was no fact that goods or services were supplied to G, and issued a false tax invoice amounting to 2.2 billion won in total, as shown in attached Table 1, from that time until December 24, 2015.

2. No person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts shall be allowed to receive tax invoices through a prior agreement;

Nevertheless, even though the Defendant was supplied goods equivalent to KRW 1,657,091 (natural double synthetic rubber) from H at the above place around September 9, 2013, the Defendant did not receive tax invoices in collusion with H’s operator I and received tax invoices from the Defendant. From that time until December 22, 2015, the Defendant was supplied KRW 252,172,50 in total from H 45 times, as in the attached Table 2 of the Crimes List 2, and was supplied from December 22, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Each tax invoice;

1. Application of Acts and subordinate statutes on account transactions;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of the processing tax invoice, and the concurrent imposition of imprisonment and fines under Article 10(5) of the same Act) concerning the crime, and Article 10(2)1 of the Punishment of Tax Evaders Act (the respective tax invoices) of the Punishment of Tax Evaders Act concerning the crime;