In full view of the legislative purport of Article 10(3)1 and 3 of the Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010; hereinafter the same shall apply), Article 10(3)1 and 3 of the same Act (wholly amended by Act No. 9919, Jan. 1, 201; hereinafter the same) provides for the issuance of a tax invoice on which a person who does not supply goods or services (hereinafter referred to as “goods, etc.”) as a supplier, or the issuance of a tax invoice on which a person who does not receive goods, etc. is entered as a supplier, and subparagraph 3 of the same paragraph provides for the submission of a false list of tax invoices by seller (hereinafter referred to as “list of tax invoices by seller”) to the Government.

However, in cases where a person who supplies goods, etc. actually operates an enterprise in his/her own name and operates it as a third party only formally, a person who actually operates the enterprise, not a third party, but conducts a transaction of supplying goods, etc. while operating the enterprise, shall be deemed to be the person liable to pay the value-added tax by issuing a tax invoice and stating and submitting a list of total tax invoices.

Therefore, even if a supplier of goods, etc. formally operates a business registered in the name of a third party and issues a tax invoice in the name of a third party and enters and submits a list of tax invoices under the name of a third party, it may be punished for the act of lending the name of a third party and completing the business registration under Article 11(1) of the Punishment of Tax Evaders Act, or the act of issuing the tax invoice under Article 10(1) of the Punishment of Tax Evaders Act may be punished, in fact, the quantity of goods, etc. entered in the tax invoice and the list of tax invoices.