A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding seven hundred thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

No person shall issue an invoice for tax pursuant to tax-related Acts without supplying goods or services.

Nevertheless, around June 25, 201, Defendant A had a business operator registered in the name of D gas stations located in C, and issued a false tax invoice without supplying actual oil, etc., and had the business operator run a "data" company with the fee collected.

Therefore, for profit-making purposes, the Defendant issued one copy of false tax invoice to the above workplace around July 4, 201, and the fact that the Defendant, even though having not provided the F gas station with the oil, etc. to the F gas station, issued one copy of false tax invoice to the F gas station column by stating in the column of the date of preparation of the tax invoice as “F gas station”, “D gas station” in the supplier column, “F gas station” in the item column, “28,927,273 won” in the supply price column, and “28,927,273 won” in the supply price column. From that time until December 31 of the same year, the Defendant issued 30 times in the same manner as indicated in the attached list of crimes, and issued a false invoice of 5,115,157,369 won in total.

1. Statement by the defendant in court;

1. Each protocol concerning the suspect interrogation of the accused by the prosecution (including the parts concerning the statement of G, E, and H among the one-time suspect interrogation protocol);

1. Protocol concerning the interrogation of suspects of E by the prosecution;

1. A copy of the protocol concerning the examination of the I suspect (No. 1 and 2 times), or a copy of the protocol concerning the examination of the suspect to the J prosecutor;

1. A report on completion of a suspected suspect's investigation on data and a report on completion of an additional value-added tax investigation;

1. K gas station entry and exit status, the current status of K gas station entry and exit status, M gas station entry and exit status, F gas station entry and exit status, the F gas station entry and exit status, the report of the completion of the investigation by the suspected party to receive the processed tax invoice (K gas station N), copy of the false tax invoice issued by D gas station to each customer, the case records of 2012-type No. 5227-type No. 2012-type No. 2012-type No. 79940.