Defendant shall be punished by imprisonment for three years and by a fine of thirty thousand won.

The defendant does not pay the above fine.

Punishment of the crime

[Criminal Power] On July 26, 2012, the Defendant sentenced ten months to imprisonment for a violation of the Punishment of Violences, etc. Act (a collective action, deadly weapons, etc.) at the Daegu District Court on July 26, 2012. On April 4, 2013, the Defendant completed the enforcement of the said sentence at the Jeju North Korean Prison.

【Criminal Facts】

The Defendant is a person who has registered his/her business with the trade name of "C" from "T" to "C" for the purpose of wholesale and retail business, such as waste Dongs, and operates C from October 28, 2014 to October 19, 2015.

1. On November 4, 2014, the Defendant issued a false tax invoice for the second period from 2014 to December 31, 2014, stated “6,789,709,709,710 won” as “6,789,611,360 won in total of supply value as stated in the attached list of crimes” but it is apparent that it is a clerical error in the facts charged at the same place as “6,789,611,360 won” because it is apparent that it is a clerical error of “6,789,611,360 won” as stated in the attached list of crimes, as if the Defendant supplied D Co., Ltd. with waste Dongs equivalent to KRW 96,185,20.

Part 70 of the sales tax invoice was issued falsely to four companies such as D Co., Ltd.

Accordingly, the defendant issued 7,789,611,360 won sales tax invoice of KRW 6,789,61,360 without supplying goods or services for profit.

2. On July 27, 2015, the Defendant submitted the list of total tax invoices by customer at C office, and the fact was submitted by entering the list of total tax invoices by customer at the time of filing the return of value-added tax on July 27, 2015, inasmuch as the Defendant supplied seven enterprises, including D Co., Ltd., including D Co., Ltd., with the closed Dong equivalent to KRW 17,925,860,480, even though it did not supply the closed Dong equivalent to the total value of KRW 17,925,860,480.

Accordingly, the defendant does not supply goods or services for profit-making purposes and is equivalent to 17,925,860,480 won.