A defendant shall be punished by imprisonment with prison labor for up to six months.

Punishment of the crime

[criminal power] On October 31, 2019, the Defendant was sentenced to eight months of imprisonment for fraud, etc. at the Daejeon District Court, which became final and conclusive on January 17, 2020.

【Criminal Facts】

The defendant is a person who actually operates C by making B a false tax invoice as a representative director to issue and receive a false tax invoice.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. On October 31, 2016, the Defendant issued a false tax invoice stating that he/she is KRW 15,250,000 in the supplier column, even though he/she did not have supplied goods or services to the Company F, the Defendant issued a false tax invoice to the Company C and the supplier column, stating that he/she is KRW 15,250,000.

In addition, from October 31, 2016 to May 26, 2017, the Defendant issued 43 false sales tax invoices of KRW 1,039,705,155 in the same manner and in the same manner at the same place as indicated in the attached list of crimes (1).

2. On January 5, 2017, the Defendant received a false tax invoice: (a) at the C office listed in paragraph (1) around January 5, 2017; (b) notwithstanding that there was no fact that the supplier was supplied with goods or services from G, the Defendant was issued a false tax invoice stating that the supplier was G, and that the supplier was 48,50,000 won.

In addition, from January 5, 2017 to March 23, 2017, the Defendant received six copies of a false sales tax invoice of KRW 367,30,000, in total, as shown in the attached list of crimes (2) at the same place as in the same manner, from January 5, 2017.

Summary of Evidence

1. Each legal statement of H, B, I, J, K, and L, of the defendant's partial statement in court;

1. On the defendant's written statements (including B's written statements) B of each police interrogation protocol.