A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant operated the wholesale business of agricultural products in the name of “D” in Seoul Dongdaemun-gu Seoul Metropolitan Government C Building 401.

For profit, the Defendant issued a false tax invoice for total supply value of 3,798,365,000 on the total supply value of the tax invoice and the aggregate invoice for separate tax accounts by customer, as follows, and submitted a false aggregate invoice for separate tax accounts to the Government.

1. On July 14, 2014, the Defendant issued a false tax invoice in total amounting to KRW 2,095,630,000 from that time to June 12, 2015, including the issuance of false tax invoice as if he/she supplied goods or services equivalent to KRW 12,780,000 at the above D office, although there was no fact that he/she supplied goods or services to E. In addition, the Defendant issued false tax invoice in total amount equivalent to KRW 2,09,630,000 from that time to June 12, 2015.

2. On January 27, 2014, the Defendant submitted a list of total tax invoices by customer, including the submission of a false list of tax invoices by customer, stating as if he/she supplied goods or services equivalent to 25,080,000 won, to E, even though he/she did not have supplied goods or services at the same tax office located in Dongdaemun-gu Seoul, Seoul, the Defendant submitted a list of total tax invoices by customer, including the submission of a false list of tax invoices by customer, stating as if he/she supplied goods or services in an amount equivalent to 25,080,000 won. From that time to July 27, 2015, the Defendant submitted the list of total tax invoices by customer, such as the list of crimes in attached Form 1,702,735,00 won, as if he/she supplied goods or services.

Summary of Evidence

1. Partial statement of the defendant;

1. Copy of the protocol concerning the examination of suspect concerning F by the prosecution;

1. A written accusation;

1. The name of completion of the investigation into trade order, a list of total tax invoices, tax invoices, confirmation statements, transaction details, transaction confirmation documents, investigation reports (to hear the E-Tax Agent’s statements as the counter party to the processing transaction), investigation reports (a processing transaction company);