Defendant shall be punished by imprisonment for a term of two years and a fine of two thousand won.

The defendant does not pay the above fine.

Punishment of the crime

No person shall deliver a tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act.

From July 10, 2012 to November 5, 2012, the Defendant: (a) operated D, which is a scrap metal and non-ferrous wholesale retail business; (b) around July 12, 2012, the Defendant issued a false tax invoice of KRW 153,258,000 of the supply price to E, including the issuance of a tax invoice of KRW 153,258,000 of the supply price to E, on 228 occasions from July 12, 2012 to November 5, 2012, as indicated in the attached list of crimes; and (c) issued a false tax invoice of KRW 228 of the total amount of KRW 21,146,138,300 to E.

Summary of Evidence

1. Defendant's legal statement;

1. An interrogation protocol of F by prosecution;

1. Each prosecutor's statement concerning G and H;

1. A written accusation;

1. Application of Acts and subordinate statutes to the copy of the value-added tax return, a false sales tax invoice, a copy of each passbook, a list of total tax invoice by buyer (2th in 2012), a list of total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (and concurrently sentenced to fines, in general) concerning the crime;

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Reasons for sentencing under Articles 70 and 69(2) of the Criminal Act for attracting partners in a workhouse;

1. Imprisonment with prison labor for not less than one year and six months, but not more than 15 years and fines not less than 2,114,613,830 won but not more than 5,286,534,575 won;

2. Application of the sentencing criteria (determination of types), the tax crime group, the receipt, etc. of false tax invoices under special Acts, and the type 2 (not less than five billion won but less than 30 billion won) (no special person) (the scope of recommending punishment) (the scope of recommending punishment) shall be punished by imprisonment with prison labor for not less than two years but not more than four years (basic areas);

3. Determination of sentence and the reasons therefor;

(a) Sentence: Imprisonment with prison labor for not less than two years and fine not exceeding 2.2 billion won;