A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

The Defendant is a person who runs a wholesale and retail business with the trade name of “C industry”.

Any person, even though he does not receive or deliver the tax invoice without supplying the goods or services in accordance with the provisions of the Value-Added Tax Act;

A. On May 26, 2010, the Defendant issued and issued 28 copies of false sales tax invoices worth KRW 1,319,104,00 as indicated in the separate crime list from December 16, 2010, even though the Defendant did not have supplied goods or services to “Amco (D)”, as if he supplied supply price of KRW 20,020,00,000. From that time, the Defendant issued and issued 28 copies of false sales tax invoices worth KRW 1,319,104,00 as indicated in the separate crime list from December 16, 2010. (b) The Defendant received three copies of false purchase tax invoices worth KRW 142,657,00,00 from “E”), including the supply price of goods or services from “Amco (E),” the Defendant received 142,657,000,000 from that date, from that date, to December 30, 2018.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to the charge book, list of crimes, copy of tax invoice, termination report, and the end of all years;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Among concurrent offenders, the sum of the issuance, frequency, and supply value of false tax invoices for the reason of sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act is considerable; the circumstances leading to the instant crime; the details leading to the instant crime; and the details leading to the violation; and the fact that the same does not exist;