Defendant shall be punished by imprisonment for a year and six months, and a fine of 650,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative of C Co., Ltd. which engages in wholesale and retail business of computer parts, and no person may issue a tax invoice under the Value-Added Tax Act without supplying goods or services.

1. On January 12, 2015, the Defendant issued a false tax invoice of KRW 5,349,536,617 in total amount of 249 times until April 22, 2015, including the supply price of KRW 5,349,536,617, around January 13, 2015, at the office of Yongsan-gu, Yongsan-gu, Seoul, the Defendant: (a) around the place prescribed in the foregoing paragraph (1) of this Article; (b) around January 13, 2015, in the absence of the fact that C supplied goods or services to El C; (c) the supplier Co., Ltd.; (d) the supplier Co., Ltd.; (d) the supply price of the goods or services; and (d) the supply price of the electronic tax invoice of KRW 37,500,537,000, the supply price of the goods and services, including the supply price of the goods and services, to C&C Co., Ltd., Ltd., Ltd.;

Accordingly, the Defendant issued false tax invoices equivalent to KRW 6,391,237,093 in total for profit-making purposes.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes on a written accusation, a list of total sales tax invoices, and the list of tax invoices, January 2015;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the crime committed under the relevant Act, and Article 10 (3) 1 of the Punishment of Tax Evaders Act ( concurrently sentenced to fines and fines);

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

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