Defendant shall be punished by imprisonment for a year and six months, and a fine of 600,000,000 won.

The above fine shall not be paid by the defendant.

Punishment of the crime

The Defendant is a person who was the representative of the “C” that engages in metal wholesale and retail business from January 16, 2012 to August 2020, in Ansan-si, Ansan-si.

No one shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services for profit, and shall submit them to the tax office with a false entry of a list of total tax invoices by seller and by seller.

1. On May 21, 2012, the Defendant issued a false tax invoice of KRW 165,040,000 in total supply value to the “A” office of the above “C” office for profit-making purposes, notwithstanding the fact that he did not supply the closed Dong to “A”, and issued a false tax invoice of KRW 2,934,921,010 in total from that time to June 28, 2012, including the issuance of a false tax invoice of KRW 165,040,00 in total supply value to “D”, and from that time, issued a false tax invoice of KRW 27,00 in total as indicated in the attached list of crimes.

2. On July 25, 2012, the Defendant submitted a list of the total tax invoices by false entries in the indictment for the purpose of profit-making, stating the facts charged in the indictment around July 25, 2012 as “round July 25, 2020.” However, according to the list of the total tax invoices by place of sales (18 pages of evidence records), etc., it is obvious that the Defendant is a clerical error in the entry of “ around July 25, 2012.”

The final return of value-added tax on January 2012 was filed with the Central and Middle-gu Local National Tax Service, and the fact was submitted to the public official in charge of the sales account statement, stating the supply price of goods or services in an amount equivalent to KRW 2,953,384,810, as if he/she supplied goods or services in an amount equivalent to KRW 2,953,384,810.

Accordingly, the Defendant issued false tax invoices equivalent to the total supply value of KRW 5,888,305,820 for profit-making purposes, or submitted a false list of total tax invoices by customer.

Summary of Evidence

1. Regarding the case of the defendant's legal statement E and F by each prosecutor's office in relation to F.