A defendant shall be punished by imprisonment for one year and a fine of thirty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who is in office as the representative of “B” engaging in construction business, etc.

1. Around August 22, 2019, the Defendant issued a false statement of tax revenue on the “B” office in Seosan City C and D, even though the Defendant supplied only the goods equivalent to KRW 14,981,81,819 to E, the Defendant issued one copy of the electronic tax invoice stating as if he/she supplied the goods equivalent to KRW 27,50,000 for the supply price, and issued six copies of the tax invoice stating as if he/she had supplied the goods equivalent to KRW 27,50,00 for the total amount of KRW 121,50,000 from that time until December 31, 2019, even though only the goods equivalent to KRW 49,827,275 for the total amount of KRW 121,50,000 were supplied.

2. On June 19, 2019, the Defendant issued a false invoice of tax amounting to KRW 20,000,000, in spite of the absence of the fact that he/she supplied goods or services to F, and issued a false invoice of tax amounting to KRW 20,00,00 from that time, stating that he/she supplied goods equivalent to KRW 20,00,00,000 from that time to February 18, 2020, even though he/she did not supply goods or services, he/she issued a copy of the false invoice of tax amounting to KRW 2,116,493,918, which entered as if he/she supplied goods or services.

Summary of Evidence

1. Application of Acts and subordinate statutes to the defendant's legal statement G of the police report, the completion report of the investigation of value added tax in the police statement G, the electronic tax invoice, the list of electronic tax invoices, and the accusation statement of H deposit;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices with false entries, selection of imprisonment with labor), Article 10 (3) 1 and 10 (5) of the Punishment of Tax Evaders Act (the issuance of false tax invoices, and both imprisonment with labor and fine) concerning the crime;

1. The former part of Article 37 of the Criminal Act, Article 38(1)2 and Article 50 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [Article 38 of the Criminal Act with respect to fines].