Defendant shall be punished by imprisonment for a term of one year and six months.

Punishment of the crime

From June 26, 2012, the Defendant was running F Co., Ltd. F (hereinafter referred to as “F”), a wholesale and retail business entity, using 137 of the Manan-gu E building 137 from Jun. 26, 2012 as its place of business.

No person shall receive the tax invoice under the provisions of the Value-Added Tax Act without being supplied with goods or services.

Nevertheless, on September 21, 2012, the Defendant received 450 copies of a false tax invoice of 32,363,358,300 won in total from July 12, 2012 to December 27, 2012, including the receipt of a tax invoice of 102,708,000 won from H, even though the Defendant did not have any fact that he had been supplied with the same movement from H operated by G, as shown in attached Table 1, such as the receipt of a tax invoice of 102,70,708,000 won from H.

Summary of Evidence

1. Defendant's legal statement;

1. Each legal statement of the witness I, G and J;

1. Each prosecutor's interrogation protocol concerning K;

1. Each prosecutor's protocol of statement concerning L and M;

1. Written accusation (No. 2013 type No. 7830);

1. A copy of an investigation completion report, a copy of financial transaction details of a stock company, a copy of an application for registration of business, a copy of the value-added tax return for two years, a written confirmation, a tax invoice, and the application of statutes governing electronic tax invoices

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty;

1. Reasons for sentencing among concurrent crimes, due to the receipt of a false tax invoice issued on November 28, 2012, stating the amount of supply with the largest amount of supply as 188,812,00 won, among concurrent crimes, under the former part of Article 37, Articles 38 (1) 2, and 50 of the Criminal Act;

1. Application of the sentencing criteria (determination of types), tax crime group, general tax invoices, etc., and no less than five billion won (type 3) (type 3) (the scope of recommending punishment) (the scope of recommending punishment) shall be punished by imprisonment with prison labor for not less than one year but not more than two years (basic area);

2. The instant crime that was determined by sentence shall interfere with the State’s legitimate exercise of its right to collect taxes.