1. The defendant shall be punished by imprisonment for not more than two years and a fine not exceeding 1,600,000 won; and

2. The above fine shall not be paid by the defendant.

Punishment of the crime

No person shall deliver or receive the tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act.

From around September 2012, the Defendant, from around Kimpo-si, operated “E”, which is a type of scrap metal and non-ferrous retail business in Kimpo-si, for profit-making purposes. On September 20, 2012, the Defendant issued a false tax invoice of KRW 15,90,967,50 in total, not later than December 29, 2012, as shown in the attached list of crimes, including the issuance of a tax invoice of KRW 159,123,00 to F, even though there was no fact that he/she supplied the closure to F (hereinafter “F”).

Summary of Evidence

1. Defendant's legal statement;

1. The prosecutor's statement concerning G;

1. A written accusation;

1. Application of Acts and subordinate statutes to a copy of a value-added tax return, AFC and national bank account transaction details and account copies, sales/purchase price details, issuance details of a processed tax invoice on a crime list, tax invoice, measurement confirmation, copy of a statement of transaction, investigation report (information on the current status of transactions closed for the purpose of evading value-added tax);

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, Article 8-2 (3) 1 of the Punishment of Tax Evaders Act (generality, and concurrent imposition of imprisonment and fine as necessary)

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Reasons for sentencing under Articles 70 and 69(2) of the Criminal Act for attracting partners in a workhouse;

1. Imprisonment with prison labor for a period of up to 15 years from June to 15 years, fines of up to 3,97,741,875 won;

2. Scope of the recommended sentence according to the sentencing guidelines (a decision of type) (a decision of type) shall be limited to five billion won or more, such as the issuance of false tax invoices under special Acts, and the amount less than 30 billion won (the type 2) [no person specially punished] [a person who has been punished] [a person who has been punished by imprisonment for 2 years or 4 years (basic area].

3. Determination of sentence: Imprisonment with prison labor for not more than two years, and a fine not exceeding 1.6 billion won.