Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 1.2 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of the corporation E (hereinafter referred to as the "E") established for the purpose of wholesale and retail of computers and peripheral devices in Dongjak-gu Seoul Metropolitan Government D.

Defendant in collusion with F or G,

A. On January 28, 2014, even though the supplier did not receive goods or services at the above E office, the supplier was issued a false electronic tax invoice with the supplier’s “K”, the supplier’s “E”, and the supply value “45,454,545 won” and the supplier was issued with a false electronic tax invoice equivalent to KRW 2,606,261,279 in total over 20 times from around that time to April 6, 2015, as shown in the list of crimes in the attached Table (1).

B. On January 6, 2014, even though there was no supply of goods or services at the above E office, the supplier issued a false electronic tax invoice of KRW 3,305,615,707 in total 54 times from around that time to May 31, 2015, including the issuance of false electronic tax invoice of KRW 45,454,545, the supply price of which is “45,545 won” and “45,545 won.”

(c)

On April 25, 2014, when E- 1, 2014 reported an estimated value-added tax return at the Dongjak-gu Seoul District Tax Office, it entered a false list of the total account sheets of KRW 478,826,053 at the purchasing office and submitted it to the above Dongjak-gu Tax Office from that time until July 27, 2015, and submitted a false list of the total account sheets of KRW 5,911,876,986 at the selling office and the total account sheets of KRW 5,911,876 at the selling office and the account sheets of KRW 12 in total, as shown in the attached list of crimes (3).

Accordingly, the Defendant issued or received false electronic tax invoices amounting to KRW 5,911,876,986 for profit-making purposes, and submitted to the Government a false list of total tax invoices amounting to KRW 5,911,876,986.

Summary of Evidence

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