A defendant shall be punished by imprisonment for one year and a fine of 800,000,000 won.

When the defendant does not pay the above fine.

Criminal facts

The Defendant operated “D” in Gwangjin-gu Seoul Special Metropolitan City:

1. Around July 2011, at the above “D office,” a tax invoice is issued as if, although there was no fact that goods were supplied to the “E” (E: F), a tax invoice was issued as if the goods were supplied to the said company at least KRW 10 million on five occasions in the absence of the supply of goods, and as if the goods were not supplied on 239 occasions as shown in the attached list of crimes committed in subparagraph (1) of the attached list were supplied.

2. Around January 25, 2010, when filing a value-added tax return for the two years of 2009 on the aforementioned “D,” the fact was that there was no supply of goods or services equivalent to KRW 1,305,000 in total from “G” on five occasions from “G,” but there was no supply of goods or services equivalent to the above amount, including a false list of the total tax invoices by seller as if the goods or services were supplied, and submitted a false list of the total tax invoices by seller from February 2, 2009 to February 2, 2012 as shown in the attached Table of Crimes (2), when filing a value-added tax return for the goods or services equivalent to KRW 561,228,00,000 as if the goods or services were supplied.

Accordingly, the Defendant issued a false tax invoice for the purpose of profit-making, and prepared a list of total tax invoices by seller, and submitted it to the competent tax office, thereby causing the total value of supply to KRW 3,456,951,00.

Summary of Evidence

1. Partial statement of the defendant (as at the seventh trial date);

1. Some of the interrogation records of the accused by the prosecution;

1. Of the fifth protocol of the trial, the part that “the defendant led to confession of part of the facts charged in the course of the examination in Sung Dong-dong Department” among the witness H’s legal statement of witness H constitutes a full-time statement of the defendant’s contents. The above statement of the defendant, the original person making the statement, constitutes a criminal defendant’s statement.