A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 100 million.

If the defendant does not pay the above fine, 100,000.

Punishment of the crime

On February 19, 2014, the Defendant was sentenced to six months of imprisonment with prison labor or one year of suspended execution for the crime of forging securities at the Busan District Court's Dong Branch, etc., and the above judgment becomes final and conclusive on October 1, 2014, and sentenced on October 1, 2014 to six months of imprisonment with prison labor and two years of suspended execution for the same month.

9. The above judgment became final and conclusive.

From January 1, 2012 to June 30, 2013, the Defendant operated a new wholesale and retail business with the trade name “C” as “C” in Busan Southern-gu B and 201.

No person shall issue any tax invoice under tax-related Acts without supplying goods or services.

Nevertheless, on January 2012, the Defendant issued a false tax invoice amounting to KRW 2,165,677,000 in total from that time until December 2012, 2012, as if he supplied goods or services equivalent to KRW 3 million in the supply price, although the Defendant did not supply goods or services to D, and issued a false tax invoice amounting to KRW 2,165,67,000 in total from that time until December 2012, as shown in the list of crimes in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation, a list of total tax invoices by customer, a supplementary investigation statement, a list of general taxable persons' value added taxes, a list of total tax invoices by customer, a list of amounts generated, such as credit card sales slips, credit card sales slips, etc., details of transactions by account, investigation reports ( telephone communications by public official in charge of accusation) and investigation reports (Analysiss, etc. submitted to the public official in charge of accusation);

1. Previous conviction: Application of a written inquiry about criminal history, a written reply to inquiry about criminal history, reporting prior convictions, and results of confirmation;

1. Punishment of a tax offense under Article 10 (3) 1 of the Punishment of Tax Evaders Act (Concurrent punishment of imprisonment and a fine);

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

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

1. The Criminal Act to attract a workhouse;