Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,850,000.

The defendant does not pay the above fine.

Punishment of the crime

"2016 Gohap 62"

1. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice) operated D with the purpose of selling scrap metal wholesale and retail business from August 5, 2013 to January 1, 2014 at Gwangju City.

No person shall submit to the Government a false list of invoices of individual tax by customer or purchaser under the Value-Added Tax Act without supplying or receiving goods or services for profit-making purposes, on which a false list of invoices is entered.

Nevertheless, on January 21, 2014, the Defendant filed a report for the second taxable period of February 2013 at the Sung-nam National Tax Service in Sung-nam National Tax Service, which was 480, for the correction of Sung-nam City, with a view to 2014, the Defendant submitted a list of the total sum of the sales invoice of KRW 18,481,57,080, stating the supply price of the goods or services to the seller to the seller, although the Defendant did not have supplied the goods or services to the seller (ju).

Accordingly, the Defendant, for profit-making purposes, submitted to the Government a sum table of the accounts for separate tax accounts under the added-value tax law equivalent to 18,481,57,080 won, stating in falsity a sum table of accounts for separate tax accounts.

"2016 Gohap 172"

2. From August 5, 2013 to early January 2014, the Defendant operated D with the purpose of selling scrap metal wholesale and retail business in Gwangju City from around August 5, 2013.

No person shall issue any tax invoice under tax-related Acts without supplying goods or services.

On January 7, 2014, the Defendant issued six copies of the tax invoice equivalent to the total supply value of KRW 59,467,600, from that time until the 20th day of the same month, as indicated in the attached crime list, as if the Defendant supplied services equivalent to KRW 171,197,200 to D (State) although the Defendant did not supply goods or services.