Defendant shall be punished by a fine of two million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

[criminal record] The Defendant was sentenced to a suspended sentence of two years in the Incheon District Court, on April 9, 2015, to imprisonment with labor for fraud, or for occupational embezzlement on October 17, 2015, and the judgment became final and conclusive on September 1, 2016. The judgment became final and conclusive on December 2, 2016, which was sentenced to one year of imprisonment with labor for occupational embezzlement. On April 14, 2017, the judgment became final and conclusive on May 12, 2017, upon being sentenced to four months of fraud, occupational embezzlement, and embezzlement.

[2] The Defendant operated “D” points in Gyeyang-gu Incheon Metropolitan City C 102 from April 7, 2012 to July 17, 2013.

No person shall issue any income tax-related Acts and corporate tax-related Acts without supplying or receiving any goods or service, and shall submit to the Government a list of total invoices by seller and by seller on a false basis.

1. Receipt of a false invoice;

A. On September 30, 2012, the Defendant issued an invoice of the amount equivalent to KRW 46,900,000 as if he were supplied with fishery products from E, even though he did not receive goods or services from E at the main points of the above D around September 30, 2012.

B. On December 30, 2012, the Defendant issued an invoice of the amount equivalent to KRW 53,100,000 as if he were supplied with fishery products from E, even though he did not receive goods or services from E at the main points of the above D around December 30, 2012.

2. Submission of a sum table of invoices by false seller;

A. On January 25, 2013, the Defendant entered a list of total invoices by seller and submitted it to the public official in charge, as if he was supplied with fishery products equivalent to KRW 100,000,000 in total, even though D main points were not supplied with goods or services from E, at the North Incheon Incheon Tax Office, which was 244, the effect of Gyeyang-gu, Incheon, Incheon.

B. Around July 25, 2013, the Defendant: (a) had no fact that D’s main points were supplied with goods or services from E at the above North Incheon Tax Office; (b) had totaled KRW 154,700,000.