Defendant shall be punished by a fine of five million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The defendant is a person who operates (State)D established for the purpose of manufacturing motor vehicle parts located in C in Si interest.

No person shall prepare a false list of total tax invoices and submit them to the Government without supplying or being supplied with goods or services under the Value-Added Tax Act.

Nevertheless, the Defendant submitted to the said tax office a false list of total tax invoices by seller, stating that D was supplied with goods or services equivalent to KRW 18,181,00,00 in total, from January 1, 2012 to March 31, 2012, even though D had not been supplied with goods or services from E companies, as well as a false list of total tax invoices by seller, from January 25, 2013 to January 25, 2013, as indicated in the separate list of crimes (sale), total supply value of KRW 1,586,204,200, total tax invoices by seller, Chapter 4, and Chapter 4, total tax invoices by seller, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A list of total tax invoices by customer:

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Article 10(3)3 of the Punishment of Tax Evaders Act (where the list of total tax invoices is entered in one list of total tax invoices by customer or seller, referring to Supreme Court Decision 2010Do336 Decided May 13, 2010), the selection of fines, in relation to the relevant criminal facts, and the selection of fines;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines for concurrent crimes under Article 38 (1) 2 of the Criminal Act shall not apply, but the sum of fines prescribed for the above crimes);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The sentencing reason of Article 334(1) of the Criminal Procedure Act for the instant crime on the ground of sentencing of Article 334(1) of the provisional payment order reveals that the total value of supply exceeds KRW 1.5 billion, and the issuance of false tax invoices and the receipt crime are the national