Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding 4.2 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person operating “C”, who is an enterprise that purchases and sells waste Dongs, etc. at racing-si.

On February 9, 2012, the Defendant issued a tax invoice of KRW 151,704,00 of the supply value as if the Defendant supplied the closed Dong, etc., in spite of the absence of the fact that the Defendant had supplied the closed Dong, etc., at the C office located at P, P, P, and from January 7, 2012 to June 26, 2012, a tax invoice of KRW 41,043,397,960 of the supply value, as shown in the list of crimes, from January 7, 2012 to June 26, 2012, as shown in the list of crimes.

Accordingly, the Defendant issued a false sales tax invoice of KRW 41,043,397,960 without supplying goods for profit-making purposes.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's protocol of examination of the accused;

1. Each accusation, the name, etc. of the offender (A), the date of the offence and the facts of the offence, the list of evidence, the list of crimes, the list of crimes, the report on the completion of the investigation of tax offenses, the report on the final return of value-added tax (C), the false sales tax invoice (C), the report on the completion of the investigation of the tax offenses, the false sales tax invoice (C), the investigation report (attached to the execution result of the search and seizure warrant), one account transaction, etc. for the new bank, one account transaction statement, etc. for the new bank (attached to the execution result of the search and seizure warrant), the investigation report (attached to the agricultural bank account), the agricultural cooperative two account transaction details, etc., the investigation report (Attachment to the list of crimes and the account transaction details), the report on the completion of the investigation (examination of whether the case is pending and whether there is a single comprehensive crime), the

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter referred to as the “Special Crimes Act”) concerning the crime; Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, imprisonment and necessary concurrent imposition of fines);

1. Article 53 of the Criminal Act for discretionary mitigation.