A defendant shall be punished by imprisonment for one year and a fine of 310,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

From August 30, 2012 to December 31, 2012, the Defendant is each running a human resources office called “E” in the name of Seo-gu Seoul and 204, Seo-gu, Daejeon; and from May 31, 2012 to April 2, 2013, the Defendant runs a human resources office of H in the name of “H” in the name of Seo-gu, Daejeon.

1. A violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) around July 25, 2012, the Defendant entered and submitted to the buyer the goods or services equivalent to KRW 102,710,000 on the SPPP (hereinafter “SP”) at the Seo-gu Office building of Daejeon, Daejeon, the final return of value-added tax was filed in February 2012.

However, the fact that H did not supply goods or services equivalent to the same amount to SPPP.

In addition, from that time until January 25, 2013, the Defendant submitted the list of total tax invoices as shown in the list of offenses to each customer, and submitted the list of total tax invoices to the government by falsely entering KRW 102,710,000 and KRW 2,920,167,000 to the supply price of total tax invoices by buyer during the first half of 2012, as if the Defendant did not supply goods or services to each customer, even though having supplied goods or services to each customer.

Accordingly, the Defendant entered the total amount of the supply price, etc. of the buyer by buyer for profit in the total amount of KRW 3,022,877,000 and submitted it to the government.

2. No person who violates the Punishment of Tax Evaders Act shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

A. A. On May 30, 2012, the Defendant obtained consent from the business entity of H to register in the name of G for the purpose of evading tax evasion or compulsory execution at the above H, and on the same day, the Defendant registered the business of H in the name of G along with G on the same day.