A shall be punished by imprisonment with prison labor for one year.

Defendant

A corporation shall be punished by a fine of KRW 10,000,000.

Defendant .

1. No defendant A shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with goods or services by falsehood;

Nevertheless, in order to avoid the payment of value-added tax imposed on the above company as the representative director of Pyeongtaek-si Co., Ltd., which is the defendant's relative, employee, etc., the defendant established several so-called "Puercom" such as D and E under the name of the defendant's relative, employee, etc. who does not have any substance of business, and in fact, the defendant was willing to issue and receive tax invoices in the name of the above Puer and the purchaser, and submit a list of total tax invoices by seller in the name of the above Puer and the above Puer in the name of the above Puer.

D-related crimes (1) On January 23, 2010, the Defendant submitted a list of total tax invoices by false customer to the above tax office from February 25, 2013 to January 25, 2013, when the Defendant reported on the confirmation of value-added tax of 2009 at Pyeongtaek-si located in Pyeongtaek-si. The fact was that D provided goods or services to 33 business entities, such as F, with no fact that D supplied goods or services, notwithstanding the fact that D supplied goods or services in an amounting to 473,043,680 won, entered a false list of total tax invoices by customer and submitted it to the above tax office from that time until July 25, 2013, as shown in attached Table 1, from February 2, 2009 to January 25, 2013.

(2) On January 23, 2010, the Defendant submitted a list of total tax invoices by false seller: (a) filed a return on the confirmation of value-added tax at Pyeongtaek-si located in Pyeongtaek-si on February 2009; and (b) filed a return on the confirmation of value-added tax at two times from five companies, such as G, etc.