Defendant shall be punished by imprisonment for a term of five years and a fine of thirty thousand won.

The defendant does not pay the above fine.

Punishment of the crime

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

Nevertheless, the Defendant, while operating “D” in Seo-gu Incheon, issued a tax invoice of KRW 160,518,000 in total of the value of supply, although there was no fact that the Defendant supplied scrap metal equivalent to KRW 160,518,000 to G (hereinafter “G”) of the F Management in Seo-gu Incheon, Seo-gu, Incheon.

In addition, the Defendant issued a tax invoice in an amount equivalent to KRW 17,102,662,960, total supply value of 151 times, as stated in the attached list of crimes, even though the Defendant did not supply scrap metal from that time until June 27, 2012, and instead issued a tax invoice under the Value-Added Tax Act without supplying goods for profit.

Summary of Evidence

1. The defendant's partial statement in court (a statement to the effect that the defendant has issued a tax invoice over 151 times in total as shown in the list of crimes in attached Form);

1. Partial statement of the witness H in the court;

1. Partial statement of the suspect interrogation protocol of the defendant by the prosecution;

1. Written accusation from the director of a regional tax office;

1. Each investigation report (two books of evidence, 151 to 156 pages);

1. A copy of tax invoice;

1. Application of Acts and subordinate statutes to each financial transaction details, currency details (36-12 pages of evidence records), conclusion report on data research, D on-site photographs, cadastral maps, registers, etc., copies of an application for business registration, a return on confirmation of value-added tax of general taxable persons, a list of tax invoices by customer, a list of total tax invoices by customer, a certificate of business closure, a register of motor vehicles, data on analysis of transaction details, and telephone conversations details (Evidence No. 292 pages-301 pages of

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, the punishment of imprisonment and fine are concurrently imposed).