A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 6,100,000 won.

If the defendant does not pay the above fine,

Punishment of the crime

The defendant is a person who was the representative director of the corporation D, which was established from June 17, 2010 to May 21, 2012 for the purpose of manufacturing and wholesale and retailing clothing at Goyang-si C.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

Nevertheless, around October 30, 201, the Defendant issued a false tax invoice of the total value of KRW 1,330,000,000 in total over 61 times from the date of issuance to March 31, 2012, including a false tax invoice of the supply value of KRW 65,00,000, as if the Defendant supplied goods or services without supplying goods or services to the “E”. From that point, the Defendant issued a false tax invoice of the total value of KRW 1,330,000,000,000, as indicated in the attached list of crimes

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement of the F, G, H, and I;

1. A written accusation;

1. Application of each tax invoice (from 160 pages to 221 pages of evidentiary records) and that of the total tax invoice by buyer(a);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Concurrent imposition of imprisonment and fines under Article 10 (5) of the same Act);

1. former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act among concurrent crimes, and Article 20 of the Punishment of Tax Evaders Act (the fine shall be determined as 100,000 won for each violation of the Punishment of Tax Evaders Act in the case of a fine);

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

1. Article 62 (1) of the Criminal Act;

1. The crime of this case committed in the scope of recommendation of the reasons for sentencing under Article 334(1) of the Criminal Procedure Act of the order of provisional payment, which is an aggravated area (10 to 1 year and 2 months) (10 to 3 billion won) of the increased area (10 months to 1 year and 2 months). The crime of this case committed continuously and repeatedly for profit-making purposes is deemed to interfere with the State's exercise of its authority to impose and collect taxes, and its nature is not good.