A defendant shall be punished by imprisonment for one year and a fine of 310,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, as the representative C of a cargo transport company in Gyeongbuk-gun, did not supply goods or services for profit, issued a tax invoice of KRW 3,033,622,472 in total of the supply values as specified in paragraphs 1 through 2 below, and submitted a list of total sales tax invoices to the Government.

1. On June 30, 2014, the Defendant issued a false tax invoice of KRW 44,05,000 in total supply value as if C supplied goods or services to D Co., Ltd. in spite of the fact that C had not supplied goods or services to D Co., Ltd., and issued a false tax invoice of KRW 1,516,81,236 in total without supplying goods or services over 63 times as shown in the separate crime list (1) from that time until June 30, 2018.

2. On July 25, 2014, the Defendant submitted a false list of goods or services in total nine times from July 25, 2018, stating that C supplied goods or services in total to five companies, including D Co., Ltd., even though there was no fact that C supplied goods or services to D Co., Ltd. on the 1st century in 2014, the Defendant submitted a false list of goods or services in total to the said tax office. From that time until July 25, 2018, as shown in the list of crimes (2) as shown in the list of crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. Application of an accusation, report on the completion of investigation of value-added tax, list of tax invoices by customer, investigation report by customer, statement of the aggregate amount of surtax, receipt, and copy of passbook Acts and subordinate statutes;

1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 8-2 (1) 2 of the former Act on the Aggravated Punishment, etc.