Defendant shall be punished by imprisonment for a year and six months, and a fine of 800,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

No person shall be allowed to receive an invoice for tax pursuant to tax-related Acts without being supplied with goods or services.

The Defendant purchased a high-cost scrap metal without a tax invoice from the operator of (ju) D, a seller of non-data scrap metal in Gyeyang-gu Incheon, and had been willing to conceal the fact of transactions of non-data transactions in the name of the "large Carbon Company" by issuing a false tax invoice in the name of the "large Carbon Company".

On January 9, 2013, the Defendant was issued a copy of the tax invoice of KRW 77,789,000 for the supply price, as the Defendant did not have received goods or services equivalent to KRW 77,789,00 from the main note of this State (State) from the main note of this State, while the Defendant was issued a copy of the tax invoice of KRW 77,789,000 for the supply price.

In addition, the Defendant was issued KRW 7,819,792,820 with a total of KRW 7,819,792,820 for profit-making purposes as shown in the list of crimes committed in the attached Table from around that time to June 25, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes, such as a written accusation, tax invoice, and investigation report (attached to tax invoices);

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

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

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

1. Grounds for sentencing under Article 62(1) of the Criminal Act (the following grounds for sentencing has been repeated for a favorable reason):

1. Scope of applicable sentences under law: Imprisonment with labor for one year and six months to fifteen years and fine for 781,979,282 to one thousand won,954,948,205 won (the aggregate of the supply values on the tax invoice issued falsely shall be 7,819,792,820 won, which is the value-added tax rate of 10%.