Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

[Criminal Power] On September 12, 2018, the Defendant was sentenced to six months of imprisonment for the violation of the Punishment of Tax Evaders Act at the Changwon District Court on September 12, 2018, and the judgment became final and conclusive on February 28, 2019.

【Criminal Facts】

No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

1. Around January 5, 2017, the Defendant committed the crime of January 5, 2017, at the “C” office operated by the Defendant on B and C, Changwon-si’s window B and C, and at the “C” office operated by the Defendant, even though having not supplied goods or services to D Co., Ltd., a copy of a processing tax invoice equivalent to KRW 55,00,000 of the value of supply was issued.

2. On January 26, 2017, the Defendant, at the office of the above “C” around January 26, 2017, issued a tax invoice equivalent to KRW 45,000,000 in supply value to a person who is supplied with D Co., Ltd., although the Defendant did not supply goods or services to D Co., Ltd., even though he did not supply them.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on investigation;

1. Previous convictions in judgment: A criminal investigation report (Attachment of a written judgment), application of statutes governing judgment;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;