A defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 1,000,000,000.

The defendant does not pay the above fine.

Punishment of the crime

No one shall issue or receive a tax invoice under the Value-Added Tax Act for profit-making purposes, without supplying or being supplied with goods or services, and shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering false details therein.

Nevertheless, the defendant issued a false tax invoice on behalf of the supplier of non-data on behalf of the supplier of non-data on behalf of the supplier of non-data on behalf of the supplier of non-data, and instead of allowing the supplier of non-data and the supplier of the non-data to evade the value-added tax to be imposed on their own, the defendant would be entitled to 50 won per scrap metal on the tax invoice issued by the supplier of non-data, and registered the business with the trade name called "F Company" with the intention to exclusively issue a false tax invoice on July 4, 2013.

On July 15, 2013, the Defendant issued a tax invoice of KRW 120,320,000 for supply of scrap metal, etc. to (1) D, in spite of the absence of the fact that he/she supplied goods or services, such as scrap metal, to (1) D at the depository located in G at the Sinsti City, from September 15, 2013, and issued a tax invoice of KRW 9.65,9316,00 in total of the value of supply to (2) D, from that time to September 4, 2013, without supplying goods or services to (3) D, as shown in the list of crimes in the attached Table.

Accordingly, the Defendant issued a tax invoice of 9.65 billion won in total, without supplying or being supplied with goods for profit-making purposes.

Summary of Evidence

1. Defendant's legal statement;

1. A report on investigation into trade order and a protocol of examination of suspects of crimes;

1. An application for business registration, a land lease contract, and a written confirmation and tax invoice for each supply;