A defendant shall be punished by imprisonment for a year and a fine of KRW 421,00,000.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is the C’s representative for the purpose of construction business in Scheon-si B from June 15, 2007 to April 5, 2017.

1. On November 29, 2013, the Defendant issued a false tax invoice issued 17 copies of the supply price in total 17 times, as shown in [Attachment Table 1-17] no later than December 31, 2015, including the issuance of false tax invoices, as if he/she supplied goods equivalent to KRW 152,501,50 to D, although he/she did not supply goods to Section 1 to Section 1,235,276,50.

2. The Defendant received false tax invoices, around September 11, 2013, issued 25 copies of false tax invoices in total 25 times, including the issuance of false tax invoices, from December 31, 2015, as shown in the [Attachment Table 18-42] No. 18 to December 31, 2015, in fact at C offices located at the above location, even though C had not received goods from E (State), as if C was supplied with goods equivalent to KRW 35,00,000 from E (State).

Accordingly, the Defendant issued or received false tax invoices equivalent to KRW 4,205,234,051 in total on 42 occasions for profit-making purposes.

Summary of Evidence

1. Partial statement of the defendant;

1. Third police suspect interrogation protocol against the accused;

1. The police statement concerning F;

1. A protocol of suspect examination of G police officers;

1. Application of Acts and subordinate statutes to accusation, C investigation closure report, each electronic tax invoice, and investigation report (a copy of the judgment of the relevant case);

1. Article 8-2 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 8-2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes (necessary concurrent imposition of fines) concerning the crime;

1. Discretionary mitigation Criminal Act;