Defendant

A shall be punished by imprisonment of six months, by a fine of five million won for a limited partnership company of a defendant.

However, Defendant A.

Punishment of the crime

Defendant

The limited partnership company B is a corporation established for the purpose of the steel reinforced concrete construction business in Gangwon-gun D, Gangwon-do, and the defendant A is the representative member of the limited partnership company B.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. On June 17, 2013, Defendant A was issued a tax invoice amounting to KRW 51,120,000 for the supply value without being supplied with goods, such as steel, from steel to the stock company located in 218, Dong-si, Dong-si, Gyeongcheon-si, Gyeongcheon-si, Gyeongcheon-si, a limited partnership office operated by the Defendant.

In addition, the Defendant was issued a false tax invoice of KRW 936,465,454 in total without supplying actual goods or services, as shown in the separate sheet of crime, between September 30, 2015 and September 30, 2015.

2. The Defendant limited partnership company was issued a false tax invoice of KRW 936,465,454 in total without actually supplying goods or services with respect to the Defendant’s business at the time and place specified in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. Application of Acts and subordinate statutes to an accusation, a report on completion of investigation into a tax offense, an electronic tax invoice, a detailed statement of deposit transactions, and a criminal investigation report (verification of omitted tax invoices and account transfer details);

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act (or choice of imprisonment);

(b) Defendant Limited Partnership Company B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act;

1. Aggravation of concurrent crimes;

(a) Defendant A: the former part of Article 37 of the Criminal Act, Articles 38(1)2 and 50 of the Criminal Act;

B. Defendant Limited Partnership Company B: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act

1. Defendant A: Reasons for sentencing under Article 62(1) of the Criminal Act (the scope of recommended punishment) (Defendant A) (the scope of recommended punishment) and the receipt, etc. of a false tax invoice (the amount less than three billion won).