A defendant shall be punished by imprisonment with prison labor for up to eight months and a fine of up to 9.5 million won.

When the defendant does not pay the above fine.

Punishment of the crime

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

Nevertheless, on June 19, 2015, the Defendant issued a false invoice of total amount of KRW 2,512,950,000 from that time to December 22, 2016, in total, KRW 95 of the supply price as if the Defendant supplied goods or services from that time to December 22, 2016, although there was no fact that the Defendant supplied goods or services to F in the actual operation of the Company E, the Defendant issued a false invoice of total of KRW 2,512,950,00 in the tax invoice of KRW 95.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on completion of investigation into tax offenses;

1. A written accusation;

1. A false electronic tax invoice;

1. Application of the Acts and subordinate statutes on account transactions of stock companies E;

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 10 (3) 1 of the Punishment of Tax Offenses Act (Concurrent punishment of imprisonment and fines under Article 10 (5) of the Punishment of Tax Offenses Act) concerning the crime;

1. For the punishment of aggravated concurrent crimes: The former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act with respect to fines: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrent crimes among Article 38(1)2 of the Criminal Act with respect to fines shall not apply, but the relevant fines for the violation of the Punishment of Tax Evaders Act in the judgment shall be calculated as KRW 100,000,000, in addition thereto);

1. Article 62(1) of the Criminal Act on the stay of execution (with respect to imprisonment, considering the circumstances favorable to the defendant among the following “reasons for sentencing”

1. Protective observation and community service order under Article 62-2 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act (the scope of recommendations according to sentencing guidelines) of the Criminal Procedure Act for the order of provisional payment [the scope of recommendations according to sentencing guidelines] the receipt, etc. of general tax invoices.