Defendant shall be punished by a fine of KRW 30,000,000.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

Defendant

A is the representative director of corporation B established for retail and interior business purposes.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

Nevertheless, Defendant C received the request from Defendant A to the effect that “I would like to know about the companies that will receive false tax invoices because I would have to increase sales for loan.” On August 31, 2015, Defendant C issued a false invoice of KRW 100 million for the supply price as if the said companies did not supply goods or services at the corporate office located in Daejeon Jung-gu, Daejeon, without supplying goods or services at the corporate office, to “E”. On September 15, 2015, Defendant C issued a false invoice of KRW 110 million for the supply price as if the said company supplied human resources without supplying goods or services at the same place, and issued a false invoice of KRW 110 million for the supply price and KRW 90 million for each tax invoice of KRW 90 million for the supply price.

Accordingly, in collusion with Defendant C, the defendant, issued three copies of the false tax invoice amounting to KRW 300 million in total.

Summary of Evidence

1. Statement by the defendant in court;

1. A written protocol concerning the examination of suspect by the prosecution against the accused and C (including questioning of the suspect);

1. A written accusation against Daejeon Tax Office (a copy of each electronic tax invoice);

1. Application of Acts and subordinate statutes on police statements made to D;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act does not apply to the aggravated provisions on the restriction on concurrent crimes of fines under Article 38(1)2 of the Criminal Act, and the punishment of fines provided for in the crime of violation of the Punishment of Tax Evaders Act

1. Articles 70(1) and 69(2)1 of the Criminal Act to attract a workhouse.