A defendant shall be punished by imprisonment for a year and six months and by a fine of KRW 1,400,000.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who operated D from February 7, 2012 to July 24, 2012, an end-dong wholesale business entity in Ansan-gu, Ansan-si C.

On July 25, 2012, the Defendant filed the final return of value-added tax for the first period of 2012 in the Si interest service book around July 25, 2012, and the fact is not having been supplied with goods or services, and the written indictment for the purpose of profit-making is written as “F”, but it appears to be written as “E

The sum of supply value of 12,916,298,840 won (tax invoices 124), supply value of 390,312,850 won (tax invoices 4), supply value of 198,147,300 won (tax invoices 1), supply value of 198,147,758,990 won (tax invoices 1), was supplied to the above companies, and submitted to the public official in charge of total tax invoice 13,504,758,990 won to the company.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (limited to suspect financial account tracking, D tax invoices, copies of false tax invoices, entry and exit of bankbooks in the name of the suspect, confirmation of suspect's place of business and false business facts, etc.);

1. Application of Acts and subordinate statutes (attached to the closure report, additional tax return, list of total tax returns, content of investigation conducted by stock company E, etc.) upon preparation of the Seoul Regional Tax Office

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the crime, and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act (generally, imprisonment with prison labor and fines concurrently);

2. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances shall be considered for the reasons for sentencing):

3. Reasons for sentencing under Articles 70 and 69 (2) of the Criminal Act for attracting partners in a workhouse.

1. The scope of the recommended sentence according to the sentencing guidelines (a decision of type) [the scope of the recommended sentence] shall be not less than five billion won, such as the receipt of false tax invoices under special Acts, and less than thirty billion won [the specially adopted person] - the mitigation element (if the actual amount of profit is minor] [the decision of the recommending area] mitigation area [the scope of the recommended sentence] 1 year and six months to two years and six months;

2. Sentence;