A shall be punished by imprisonment with prison labor for eight months, by a fine of five thousand won,00,000 won.

However, the defendant A.

1. On March 18, 2010, Defendant A is a person who actually operates a stock company B, which was established for construction work, such as borrowing of a building C in Busan Metropolitan Government (hereinafter “B”).

No tax invoice shall be issued by a person liable to prepare and issue a false tax invoice under the Value-Added Tax Act, and no tax invoice shall be issued by a person eligible to receive a tax invoice under the Value-Added Tax Act in collusion with another person.

A. On November 14, 2013, the Defendant, in relation to the gold building, issued a false tax invoice in an amount equivalent to KRW 1,200,000 (the supply price of KRW 280,000,000) of the gold building, supply price of KRW 1,200,000 (the supply price of KRW 280,000), even though he/she supplied goods or services equivalent to the actual supply price of KRW 920,00,00 at the office B of the said dispute settlement bank. 2) A related Defendant issued a false tax invoice around August 26, 2014 and December 12 of the same year, notwithstanding the supply of goods or services equivalent to KRW 350,00,000 (the supply price of KRW 150,000) at each of the actual supply price of KRW 4,500,000 (the supply price of KRW 150,000).

B. On March 30, 2012, E-related Defendant received a false tax invoice of an amount equivalent to KRW 113,009,255 (the value of false entry 102,069,215) from the time of receipt of a false tax invoice of an amount equivalent to KRW 113,009,255 (the value of false entry 102,069,215) in total, 21 times from the time of June 30, 2014, including the amount of supply 2,037,275,704 (the total value of supply stated 1,90,632,508 won) in collusion with the Dispute Resolution Co., Ltd., and received goods or services equivalent to KRW 10,940,04 (the total value of supply stated in false entry 1,90,632,508) from the Dispute Resolution Co. 22, 2014).