Defendant shall be punished by imprisonment with prison labor for two years and fine for 1,100,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant: (a) was a person operating a Si apartment house and a retail company with the trade name “D” (hereinafter “D”), 923 Dong 408; and (b) was unable to issue a false tax invoice and received a fee.

On July 29, 2014, the Defendant issued an amount equivalent to KRW 7,828,227,069, in total without supplying goods or services, from that time to June 10, 2016, a tax invoice stating as if he/she supplied goods or services equivalent to KRW 654,545, in spite of the fact that he/she had not supplied goods or services to E.

Accordingly, the defendant issued a tax invoice even though he did not supply goods or services for profit.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. Each investigation report (No. 12, 19, 29, 40, 43, 50, 53) and accompanying materials;

1. A written accusation and materials attached thereto;

1. Extraction of certificates of deposit transaction records, inquiry of value added tax returns, inquiry of details of receipt of value added taxes, seizure and collection details of taxes in arrears, and application of replies to the Acts and subordinate statutes, such as certificates of deposit transaction records in Korean banks;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, and necessary concurrent imposition of fines) concerning the crime;

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

1. Articles 70(1), 70(2), and 69(2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) of the Criminal Act on the suspended execution (Article 62 (1) of the Criminal Act on the following grounds for sentencing);

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. Scope of applicable sentences under law: Imprisonment with prison labor for a period of one year or six months from June to fifteen years, fines for a fine of 782,822,706 won 7,828,227,069 (total amount of supplied values) ¡¿ 10% (additional tax rate) ¡¿ 2 (minimum tax rate) ¡¿ 2 (minimum tax rate) or 1.