A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding 3,00,000 won.

The defendant does not pay the above fine.

Criminal facts

On April 9, 2014, the Defendant was sentenced to a fine of KRW 15 million for a crime of violating the Punishment of Tax Offenses Act by the Ulsan District Court as the actual operator of Ulsan-gun C, Ulsan-gun, and was sentenced to a fine of KRW 15 million.

1. On July 28, 2013, the Defendant issued a false tax invoice of KRW 63,269,200 in the above D office, despite the absence of any fact that the goods were supplied to E, the Defendant issued a tax invoice of KRW 63,269,200 in the same manner as if the goods were supplied to E, from that time until December 26, 2013, through the same method until December 26, 2013, issued the tax invoice of KRW 37,474,10 in total for six times against E, i.e., the supply price of KRW 63,269,200 in the same manner.

Accordingly, the defendant did not supply goods or services, and issued 6 copies of tax invoice, respectively.

2. The Defendant received a false tax invoice at the same place on October 4, 2013, and even if there was no fact that the goods were supplied from F, the Defendant received an electronic tax invoice in the same manner as if the goods were supplied in an amount equivalent to KRW 66,246,00 from F, and thereafter received a tax invoice in the same way as if the goods were supplied in an amount equivalent to KRW 66,246,00 from F. From that time until December 20, 2013, the Defendant received a tax invoice in the same way four times, such as the [Attachment] No. 7 to 106,00 won in the list of crimes in the same way.

Accordingly, the defendant did not receive goods or services, and received four copies of tax invoices, respectively.

3. On January 27, 2014, the Defendant with respect to the list of total tax invoices: (a) filed a final return on the second-term value added tax on D at the same place on the same date; (b) there was no supply of goods to E, such as Paragraph (1); and (c) notwithstanding that there was no supply of goods from F, such as Paragraph (2), there was no supply of goods from F, the Defendant entered a false list of total tax invoices by customer, as if he supplied goods equivalent to KRW 377,474,100 in total supply value, and then entered a false list of total tax invoices by customer in E; and (c) goods equivalent to KRW 326,106,000 in total supply value from F.