Defendant shall be punished by imprisonment with prison labor for two years and fine for 1,200,000 won.

The defendant does not pay the above fine.

Punishment of the crime

As stated in the electronic tax invoice (No. 96 to 107 of the investigation record), the trade name of the counterpart to the attached list of crimes was clearly stated.

The defendant is the actual operator of C, a corporation established for the purpose of wholesale and retail business of electronic equipment in Seongbuk-gu, Sungnam-si.

1. On October 31, 2014, the Defendant received six copies of the false purchase tax invoice in an amount equivalent to KRW 5,629,404,00,00 in total, six times from around that time to March 31, 2015, respectively, as indicated in the attached Table 1, as shown in the following: (a) the Defendant received false purchase tax invoice in an amount equivalent to the value of KRW 1,246,50,000, as if he/she had not received any goods or services from C, even though he/she had not received any goods or services from D; (b) as if he/she had been supplied with them.

Accordingly, the Defendant received a tax invoice without being supplied goods or services for profit-making purposes.

2. On October 31, 2014, the Defendant issued six copies of false sales tax invoices worth KRW 5,772,361,047, each by the same method between around that time and around March 31, 2015, respectively, as indicated in the attached Table 2, as shown in the following: (a) as if C had not supplied goods or services to the EF store in spite of the fact that it supplied them; (b) as if it supplied them, the Defendant issued false sales tax invoices worth KRW 1,272,029,512 of the value of supply; and (c) from that time, until March 31, 2015.

Accordingly, the Defendant issued a tax invoice without supplying goods or services for profit-making purposes.

Summary of Evidence

1. Defendant's legal statement;

1. Entry in the investigation report (electronic tax invoice filing report);

1. Application of each statute contained in 12 copies of an accusation, list of crimes, supplementary protocol, and electronic tax invoice;

1. Article 8-2(1)1 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 8-2(1)1 of the same Act concerning criminal facts.