A defendant shall be punished by imprisonment for a term of two years and a fine of eight hundred million won.

When the defendant does not pay the above fine.

Punishment of the crime

[criminal record] On October 13, 2016, the Defendant was sentenced to 8 months of imprisonment with prison labor and 2 years of suspended execution as a crime of violating the Punishment of Tax Evaders Act in the Goyang Branch of the Jung-gu District Court on March 13, 2016, and the said judgment became final on October 21, 2016.

[2] The Defendant is a person who operates D, from June 4, 2010 to May 15, 2013, a processed food wholesale wholesale retail and export business in the Seo-gu, Seoyang-gu, Seoyang-si, Seoyang-si, Seoyang-si, Seoyang-si.

No person shall issue or receive any tax invoice under the Value-Added Tax Act, unless he/she supplies or receives any goods or service for profit.

1. On January 25, 2012, the Defendant issued a false tax invoice (the time limit for filing a return on the determination of value added) at the above D office around January 25, 2012, the Defendant issued three copies of the false tax invoice of KRW 209,99,546, from that time to April 25, 2013 (the time limit for filing a tax invoice of KRW 1,201), including the issuance of three copies of the false tax invoice of KRW 255, total amount of the supply price, KRW 7,31,202,309, even though he/she did not supply goods or services to Taesung Trading.

2. On April 25, 2011, the Defendant received false tax invoices (the time limit for filing a return on the value-added tax base at the first time in 201) around April 25, 201 (the time limit for filing a return on the value-added tax) from E, the Defendant received one copy of the false tax invoice as if he received goods or services equivalent to KRW 21,472,00 from E, even though he did not receive goods or services from E, and received one copy of the false tax invoice as if he received goods or services from E, and received the false tax invoice (purchase) as shown in the list of crimes in the attached Table (the details of receipt of false tax invoices).

Accordingly, the Defendant received false tax invoice amounting to KRW 7,754,492,309 in total for profit.

Summary of Evidence

1..