A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 330,00,000 won.

1. When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of E Co., Ltd. located in D in Pakistan-si.

1. On January 16, 2012, the Defendant in violation of the Punishment of Tax Evaders Act provided F with construction work stations equivalent to KRW 5,909,09,091, and did not issue a sales account statement by the due date for the payment of the value-added tax, while providing F with construction work stations equivalent to KRW 5,909,09,091, and did not issue a sales account statement by the due date for the payment of the value-added tax. From around that time to November 1, 2012, the Defendant provided services equivalent to KRW 120,945,456 for 15 times, such as the previous list of crimes (1) and did not issue the sales account statement under

Therefore, even though the defendant should prepare and issue tax invoices, he did not issue tax invoices.

2. On February 15, 2010, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice) was issued a false tax invoice of KRW 19,200,000 with the supply price as if he was supplied with goods or services even though he had not received the supply of goods or services from G, and was issued a false tax invoice of KRW 3,271,946,50 with the supply price, even though he had not received the supply of goods or services on the same 81 occasions as in the attached crime list (2) from around that time until January 7, 2016.

Accordingly, the Defendant received tax invoices without receiving goods or services for profit-making purposes.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the examination of the suspect against the accused by the prosecution;

1. A report on completion of corporate business investigations, supplementary records, and a statement of submission of a sum table of accounts of related transaction partners (2010 to 2015), the financial transaction records of the Bank of Korea E in the Bank of Korea (the details of the transfer of payments through a multi-level sale), the representative director A, stockholders H financial transaction records (the details of payment received by the processing purchaser), the representative director A's financial transaction records (the details of receipt of payments related to non-data sales).