Defendant shall be punished by imprisonment for a year and six months, and a fine of 840,000,000 won.

The defendant does not pay the above fine.

A. All of the sentencing conditions stated in the records of the instant case, including the motive, means, and result of each of the instant offenses, the circumstances after each of the instant offenses, the Defendant’s age, environment, and sexual conduct, and the scope of recommended sentencing guidelines for the Supreme Court (a period of not less than six months)

1. A crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Return): The tax crime group, the receipt, etc. of false tax invoice under the Specific Crimes Act, the type 1 (not less than three billion won, but less than five billion won), the basic area, and the imprisonment from six months to one year and six months;

2. Crimes of violation of the Punishment of Tax Evaders due to the evasion of value-added taxes: Tax crime group, general tax evasion, type 2 (not less than 300 million won, less than 50 million won), area of mitigation (special mitigation: Cases of intentional tax evasion), six months to one year;

3. Sentencing is not set with respect to the violation of the Punishment of Tax Evaders due to the failure to receive the tax invoice;

* Scope of the recommended punishment according to the standards for handling multiple crimes: Imprisonment for not less than six months [the lowest limit of the sentencing range shall apply to the crimes of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices), the crime of violation of the Punishment of Tax Evaders due to the evasion of value added taxes, and the crime of violation of the Punishment of Tax Evaders due to the failure to receive tax invoices for which the guidelines for sentencing have not been set], and the crime of violation of the former part of Article 37 of the Criminal Act is related to the concurrent crimes of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices), the crime of violation of the Punishment of Tax Evaders due to the evasion of value added taxes, and the crime of violation

Parts of innocence

1. The summary of the facts charged (violation of the Punishment of Tax Evaders Act by corporate tax evasion) is that the Defendant purchases false tax invoices issued, as stated in paragraph (1) of the facts constituting the crime of the case in 2016 Gohap124.