1. The defendant shall be punished by a fine of 18,00,000 won;

2. If the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

On November 19, 2014, the defendant was sentenced to imprisonment for eight months at the Daejeon District Court for fraud and the judgment becomes final and conclusive.

Defendant

A is a person who engages in wholesale and retail business in the name of "C" from August 15, 2013 to March 31, 2014.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services, or make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution.

A. Nevertheless, from August 15, 2013 to December 31, 2013, the Defendant issued a tax invoice of KRW 691,00,000 for supply value without supplying goods or services to the 18 companies, such as the Sympic and the 2nd taxable period of the value-added tax, during the two taxable periods of the value-added tax.

B. On August 15, 2013, a business operator registered “C” using the name, other than the instant case, for the purpose of evading taxes or evading compulsory execution.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A value-added tax return on February 2013;

1. Investigation report of value-added tax;

1. The defendant's written answer (1, 2);

1. Application of D’s text and answer statutes

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 1 (Issuance of a false tax invoice) of the Punishment of Tax Evaders Act, Article 11 (1) of the Punishment of Tax Evaders Act (the fact that business registration has been made in the name of another person for the purpose of evading taxes), and selection of fines,

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70(1) and 69(2) of the Criminal Act (100,000 won a day);

1. Circumstances unfavorable to the sentencing ground of Article 334(1) of the Criminal Procedure Act (amended by Act No. 334(1) of the Provisional Payment Order: The defendant issued a false tax invoice several times after receiving a price (a certain percentage of the amount equivalent to the surtax or the sales amount) from a customer, and the amount reaches KRW 690 million.