[Defendant A] Imprisonment with prison labor for six months and a fine of 500,000,000 won

The above fine shall not be paid by the defendant.

Punishment of the crime

1. Defendant A is a person who operates a stock company B (hereinafter “B”) aimed at selling housing site development projects in Daegu-gu D with the aim of selling housing site development projects.

A. Although a person who receives a false tax invoice does not receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services, the Defendant received a false tax invoice amounting to KRW 137,000,000 in total on 13 occasions on January 22, 2015, including that he/she received a tax invoice equivalent to KRW 137,00,000 as if he/she was supplied with goods or services even though he/she did not have received goods or services from E, and that he/she received a false tax invoice amounting to KRW 1,791,50,000 in total on 13 occasions on January 22, 2015.

B. Although a person who issues a false tax invoice does not supply goods or services and does not issue a tax invoice under the Value-Added Tax Act, on May 30, 2016, the Defendant issued a false tax invoice amounting to KRW 1,380,000,000 in total three times from that time to July 8, 2016, including the issuance of one sheet of tax equivalent to KRW 460,000 as if he/she supplied goods or services, even though he/she did not supply goods or services to F, as if he/she supplied goods or services.

(c)

On April 27, 2015, the Defendant submitted a preliminary return of value-added tax on B to the Daegu Tax Office on April 27, 2015, and submitted a false list of total tax invoices to the Government, stating as if the Defendant received no supply of goods or services equivalent to KRW 1,791,50,000, the total value-added tax amount as shown in attached Table 1.

As a result, the Defendant issued and received false tax invoices equivalent to KRW 4,963,00,000 for profit-making purposes.