A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

The defendant is the representative of D who is engaged in the business of wholesale business of scrap metal in Gangseo-gu Busan Metropolitan Government.

No person shall issue or receive any tax invoice under tax-related Acts for added value without supplying or receiving goods or services.

1. On January 31, 2016, the Defendant issued a tax invoice of KRW 146,891,100, and issued a tax invoice of KRW 146,891,100 for the value of supply without supplying goods or services at the aforesaid D office, and from that time until April 7, 2016, the Defendant issued a tax invoice of KRW 519,112,580 for the total amount of KRW 16,580, not for the supply of goods or services to four companies, including the E-the-counter and other companies, and issued a tax invoice of KRW 275,545,350 for the actual value of supply, as described in the 16-day bill, even though the Defendant supplied goods or services at the actual value of supply to H-the-counter Bank, 288,984,70 won, 13439,350 won, and 17.

2. On January 4, 2016, the Defendant received a tax invoice for processing purchase and a tax invoice for purchasing false entries, including that the Defendant was issued a tax invoice of KRW 4,134,900 with the actual supply price, without being supplied with goods or services from K, from the above D office, from that time, until March 31, 2016, the Defendant was issued a tax invoice of KRW 106,680,300 with the total supply price of KRW 11,000 without being supplied with goods or services from K until March 31, 2016, and issued a tax invoice of KRW 73,381,780 with the actual supply price of KRW 6,244,304,00 with the false invoice of KRW 11,00, as described in the 111 sum at the end.

Summary of Evidence

1. The defendant's legal statement corresponding thereto;

1. Legal statements corresponding thereto by L, M, or N;

1. Written accusation; and