A defendant shall be punished by imprisonment with prison labor for a year and a fine of thirty million won.

When the defendant does not pay the above fine.

Punishment of the crime

No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

The Defendant purchased scrap metal without obtaining a tax invoice from a non-data scrap metal business operator, issued a tax invoice in the name of the company D, and received the tax invoice in the name of the company E to sell scrap metals to the company E, so that purchase data are insufficient compared to sales, the Defendant would be issued a false purchase tax invoice in order to unfairly deduct value-added tax.

On January 31, 2013, the Defendant issued 11 copies of false tax invoices worth 1,309,250,480 won in total from six companies from March 30, 2013, as shown in the attached crime list, even though the Defendant did not have received goods, etc. from the Hanjin Industrial Development, which is a manufacturer and supplier of ready-mixed.

Summary of Evidence

1. The defendant's legal statement 1. Each interrogation protocol of the defendant and G by the prosecution;

1. A written accusation;

1. Tax invoice;

1. Detailed statement of transactions of D business accounts, transaction statement made by A business banks, transaction statement of A business bank accounts, transaction statement of agricultural cooperative accounts in A's name, and statement of accounts of H (A's own person);

1. Application of Acts and subordinate statutes concerning the confirmation and reporting of details of transactions of business accounts and connection accounts, and the details so verified;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Imprisonment with prison labor and the concurrent imposition of fines (Article 10(5) of the Punishment of Tax Evaders Act);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act;

1. The criminal defendant shall be sentenced to imprisonment with prison labor due to poor quality of the crime, including the reasons for sentencing under Articles 70(1) and 69(2) of the Criminal Act, and repeated criminal conduct of the same kind;

The defendant's age, character, character, intelligence.