A defendant shall be punished by imprisonment for six months and by a fine of ten thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who operated "C" in Mapo-gu Seoul Metropolitan Government from January 2, 2009 to April 19, 2019.

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

1. On September 23, 2015, the Defendant issued a processing tax invoice: (a) even though there was no fact that the said C office supplied goods or services to D, the Defendant issued a false tax invoice stating the value of supply in KRW 18,181,818; and (b) from that time, issued a false tax invoice in total of KRW 575,035,423, including the value of supply in the attached Table 1, until March 4, 2019.

2. On December 21, 2016, the Defendant received the processing tax invoice: (a) even though there was no supply of goods or services from the said C office, the Defendant received a false tax invoice in which the value of supply was KRW 30,200,000, and thereafter received a false tax invoice in total of KRW 570,813,636, as shown in the attached Table 2, from January 8, 2018.

Summary of Evidence

1. Application of statutes on the legal statement of the accused, electronic tax invoices, amount of tax invoices issued by each seller, and details of account transactions;

1. Article 10 (3) 1 and (5) of the Punishment of Tax Evaders Act (the issuance of processing tax invoices, inclusive, and both imprisonment and fines), Article 10 (3) 1 and (5) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 3, and 50 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 restriction on aggravation of the concurrence of fines);

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Suspension of execution;