A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

On January 1, 2011, the Defendant: (a) registered a business operator under the name of the Defendant, and then issued tax invoices to the business operators who purchased non-data closed from the Defendant; and (b) received commission fees; and (c) consented to the proposal to divide into “6 (Defendant: 4 (C); and (c) gathered to issue or receive false tax invoices with C.

Around January 10, 2011, the Defendant registered a business operator for D, a business entity with a prompt name, in accordance with the above mother’s mother.

On July 25, 2011, the Defendant and C submitted a list of total tax invoices by sales office, stating as if they sold waste Dongs worth KRW 3,770,39,000 in total supply price of E, etc. to three business entities, even though D had not sold waste Dongs to E, etc. in the first year of 2011 at the E-cheon Tax Office located in Leecheon-si, Leecheon-ro, Leecheon-ro, 47, 201.

As a result, the Defendant conspired with C to supply goods or services for profit-making purposes, and submitted to the Government a sum table of the tax invoices for each customer of sales amounting to KRW 3,770,39,000 in total, without supplying goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Statement made by the police against C;

1. Application of each investigation report (the details of passbooks of a corporation and the application of Acts and subordinate statutes to specific persons C and final judgment of reference persons C);

1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 3 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply), Article 30 of the Criminal Act (including cases) concerning the crime;

1. Article 53 and Article 55 (1) 3 and 6 of the Criminal Act to mitigate small amount;

1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. Scope of applicable sentences under law: Imprisonment with prison labor for six months; fine for 15 years; fine for 377,039,90 won; a sum table of tax invoices by customer of sales.