Defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 511,00,000.

The above fine shall not be paid by the defendant.

Criminal facts

From January 1, 2012 to January 31, 2012, the Defendant was a person who operated C with the purpose of collecting and selling non-metallic metals from Silung-si.

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

Nevertheless, around November 201, the Defendant accepted the proposal that “I will give KRW 20 million to the month when I want to lend the name of the company and to establish and issue the tax invoice as if I want to do so. I will give KRW 100 million upon the completion of the day. I will give KRW 100 million upon the establishment of C and issuance of a false tax invoice, and the Defendant conspired to acquire profits by receiving the deduction and refund of value-added tax, such as the reduction of value-added tax payment or refund.”

Around January 3, 2012, the Defendant, in collusion with the above person who was unaware of his name, issued a false tax invoice of KRW 121,350,300 to the above company, as if he had supplied goods equivalent to KRW 121,350,300 to the above company, and issued a false tax invoice of KRW 51 times from that time until January 31, 2012, as shown in the attached list of crimes, from that time to January 31, 2012.

Accordingly, the Defendant issued a false tax invoice for profit-making purposes.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation (Evidence No. 14);

1. Report on completion of investigations related to trade order, report on value-added tax on each general taxable person (Evidence List Nos. 16,18), application of tax invoices-related Acts and subordinate statutes;

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10(3)1 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act concerning criminal facts.