A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding twenty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person registered as a business operator under the trade name of “C”.

No person shall issue an invoice for tax pursuant to tax-related Acts without supplying goods or services.

On July 9, 2014, the Defendant had access to the home site of the National Tax Service from the PC room located in Anyang-si, an unspawn-si, the Defendant issued a copy of a false tax invoice for the supply price of 17,000,000 won in the name of C, as the Defendant supplied the source of power generation equivalent to KRW 17,00,000, although there was no fact that goods or services were supplied to the home site of the National Tax Service.

From that time until September 17, 2014, the Defendant issued eight copies of the false tax invoice, which constitutes a total of 1,103,675,200 of the supply amounts, as shown in the list of crimes in the attached Form.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the police for E;

1. A written accusation;

1. A report on completion of investigation and a supplementary report;

1. A consignment sale contract (five times a year);

1. Application of Acts and subordinate statutes to the electronic tax invoice (netly 2);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Imprisonment with prison labor and a fine concurrently (Article 10 (5) of the Punishment of Tax Evaders Act) with regard to the option of punishment;

1. Aggravationd imprisonment for concurrent crimes: the former part of Article 37, Article 38 (1) 2 and Article 50 of the Criminal Act: Article 37 of the Criminal Act, the former part of Article 37 of the Punishment of Tax Evaders Act, Article 20 of the Punishment of Tax Evaders Act;

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

1. Article 62 (1) of the Criminal Act on the stay of execution (The following circumstances considered in favor of the reasons for sentencing);

1. The reason for sentencing of Article 334(1) of the Criminal Procedure Act on the Aggravated Punishment of Provisional Payment Order is to lend the name for issuing tax invoice E to a unregistered business entity and to the customer who purchased and sold the goods that E actually purchased and sold, the Defendant issued eight copies of a false statement of tax invoice up to 1.1 billion won in total, in the name of the Defendant business entity, to the customer who purchased and sold them.