A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding 4,00,000 won.

The defendant does not pay the above fine.

Criminal facts

The Defendant is a person who actually operates the Guro-gu Seoul Metropolitan Government “C Company” and the “E Company” located in the sixth floor of the Guro-gu Seoul Metropolitan Government D Building.

On the other hand, no one may issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. Around June 30, 2015, the Defendant issued a false tax invoice related to C Company (hereinafter “F Company”) at the office of the above C Company, and the Defendant issued a sales tax invoice equivalent to KRW 390,278,000 to F Company, despite that the Defendant did not supply goods or services to F Company. From April 3, 2015 to August 17, 2015, the Defendant issued 56 copies of the sales tax invoice worth KRW 1,469,813,000 in total, as shown in the attached list 1, from April 3, 2015 to August 17, 2015.

2. Around June 30, 2015, the Defendant issued a false tax invoice related to the E company at the office of the above E company. Around June 30, 2015, the Defendant issued a sales tax invoice equivalent to KRW 40,178,000 to G company, notwithstanding that the Defendant did not supply goods or services to the G company. From around that time to August 10, 2015, the Defendant issued nine copies of the sales tax invoice equivalent to KRW 136,038,00 in total nine times as shown in the annexed crime list 2.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of the police interrogation protocol of the defendant;

1. Each written answer to H and I prepared by the police;

1. Each accusation;

1. Application of each electronic tax invoice statute;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the punishment of imprisonment and a fine shall be concurrently imposed on the crimes under Article 10 (5) of the same Act);

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act shall apply to concurrent crimes;