A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 1.1 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a business operator who has completed business registration under the Value-Added Tax Act with the trade name of Yangcheon-gu Seoul Metropolitan Government D and has operated a closed wholesale and retail business.

No person shall submit to the Government a list of total tax invoices by customer, which is entered in a false manner without supplying or being supplied with goods or services.

Around July 25, 2012, the Defendant filed a final tax return on the value-added tax base for the first year of 2012 from the Korea-China Tax Office located in 352-98, Nam-si, 352-98, the Defendant filed a final return on the value-added tax for profit. The Defendant submitted a false tax invoice for total supply of goods or services corresponding to 8,642,239,180,0208,108,866-14616, 8636, 864, 86536, 864, 864, 865, or 8656, 160, 167, 167, 206, 2056, 306, 167, 306, 467, 165, 206, 206, 306, 465, etc. of each supply price.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on completion of investigation into data;

1. Application of each tax invoice by buyer and each tax invoice statute;

1. Article 8-2 (1) 1 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime committed;

1. Article 53, Article 55(1)3, and Article 6 of the Criminal Act ( considered for sentencing factors who are favorable for the following reasons for sentencing)

1. Reasons for sentencing under Articles 70(1) and (2) and 69(2) of the Criminal Act with respect to detention in a workhouse;

1. Scope of punishment: Imprisonment with prison labor for a period of one year or more from June to 15 years and a fine of 1,054,05,861,493 won 10,548,614,930 won x 10% x 2 x 1/2 (voluntary mitigation) x 2,637,153, 732 won 10,548,614,930 x 10% x 5 x 1/2 (voluntary mitigation and leaving down to original level);

2. The scope of recommendations according to the sentencing criteria (decision of type), tax crime group, and special law are false.