A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding nine hundred million won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the operator of "D" located in Gangseo-gu Busan Metropolitan Government C.

On February 28, 2014, the Defendant issued an electronic tax invoice amounting to KRW 8,632,815,550 in total supply value to two companies, including E, from that time until June 30, 2014, if the Defendant supplied scrap metal equivalent to KRW 693,148,190 in supply value, although the Defendant did not supply scrap metal to E, and from that time, issued an electronic tax invoice amounting to KRW 8,632,815,550 in total supply value on seven occasions, such as written in the list of crimes in the attached Form.

Accordingly, the defendant did not supply goods or services for profit-making purposes, and issued a false tax invoice amounting to KRW 8,632,815,550 in total.

Summary of Evidence

1. Statement by the defendant in court;

1. Each investigation report (the submission of field photographs at the office of Busan Busan District Tax Office, F statement, confirmation of the result of the disposition of the case against G operator H, confirmation of the progress of the relevant case, and confirmation of the conviction of G operator H);

1. Filing an accusation, a report on the scheduled completion of investigation into trade order, a supplementary report, a list of general taxable persons' value added tax returns, a list of tax invoices by customer (A), a list of total tax invoices by customer and seller (B), a list of total tax invoices by customer, electronic tax invoices, specifications of ordinary deposit transactions by customer and seller, details of transaction transactions by customer and purchaser, communications data notification, supplementary details of accusation on D data, transaction answer, total amount of deposits by company, Changwon District Court rulings and results of search by the Supreme Court, copies of output of the results of search of the case, and copies of statutes applicable;

1. Relevant Article of the Act on the Aggravated Punishment, etc. of Specific Crimes, 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 (in all cases, necessary concurrent imposition of fines);

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

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