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

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

From around 2010, the Defendant had been practically operating the mobile phone sales chain (D) in the name of 103 dong 109, 109, the Cheongju-gu Cheongju-si B apartment sales center.

No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act, stating in falsity, without supplying or being supplied with goods or services.

Nevertheless, the Defendant conspired with H who actually operated a false tax invoice that pretended to sell a mobile phone in the name of “(P)F” and “G” in the business building 202 in Seo-gu, Seo-gu, Seo-gu, Chungcheongnam-gu, and “G.” The above H issued or received a false tax invoice as if it had conducted real transactions even though the above D did not have traded a mobile phone, etc., and the Defendant was willing to submit a false list of total tax invoices to the tax authority when filing the value-added tax return on the said D’s portion during the second half of 2010 and the first half of 2011.

1. In collusion with H on January 25, 201, the Defendant reported value-added tax for the second half-year period of 2010 on the Cheongju-dong, Seo-gu, Seo-gu, Seo-gu, Seo-gu, Cheongju-si on the 2010 of the above D. Despite the fact that he did not have supplied goods or services to I, and that he did not have been supplied goods or services from two enterprises such as I, the Defendant prepared and issued a false content of the supply of goods or services equivalent to KRW 22,50,000 in total to I according to the tax invoice prepared and issued or issued in accordance with the attached list of crimes (1), and submitted the list of total tax invoices to the Cheong-gu, stating the false list of total tax invoices as if he supplied goods or services equivalent to KRW 392,50,000 from two enterprises, such as I, etc.

2. The Defendant for the first half of year 201 above.