A defendant shall be punished by imprisonment for one year and a fine of 10,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

From June 2013 to May 2016, the Defendant operated the wholesale business of collection facilities, day, and other food materials in the name of “C” from around June 2013 to around May 2016, and operated the wholesale business of collection facilities, day, and other food materials in the name of “F” from around September 2016 to October 2018.

1. On July 20, 2015, the Defendant issued a false tax invoice: (a) around July 20, 2015, the Defendant issued seven copies of the tax invoice equivalent to KRW 118,063,00 in total of supply value, instead of supplying goods or services on seven occasions as shown in the annexed Table 1, from that time to October 31, 2018, as if C had not supplied goods or services to the restaurant, even though C had not supplied such goods or services to the restaurant; and (b) issued seven copies of the tax invoice equivalent to KRW 8,50,00 in total.

2. On January 26, 2015, from around June 29, 2018 to around June 29, 2018, the Defendant issued 88 copies of a tax invoice stating the total amount of KRW 1,260,747,819, in total, in total, KRW 291,52,62,819, when each of the above companies supplied goods to H “H” restaurant for the said period, and issued 1,260,747,819, including a false tax invoice stating the total amount of KRW 291,875,00,000, in total, to six companies, as shown in attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. Each statement made to I, J and K;

1. Account statement and account statement in the name of the suspect;

1. Investigation report (referring to the submission of materials by persons for reference);

1. Application of the Acts and subordinate statutes on the written accusation;

1. The issuance of false tax invoices under Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) and Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply)