A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 750,000,000.

1. When the defendant does not pay the above fine.

Punishment of the crime

From March 2010 to September 30, 2013, the Defendant operated “E” on the D2 floor in Gangseo-gu Seoul Metropolitan Government.

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall submit to the Government a false list of invoices of taxes by seller and seller under the added-value-Added Tax-related Acts without supplying or receiving goods or services for profit;

In light of the description on January 25, 201, the Defendant received goods or services equivalent to KRW 225,909,691 (225,909,000 as stated in the indictment in the indictment, “225,909,000” as stated in the indictment, and KRW 303,818,182 (303,818,000 as stated in the indictment, in light of the description on the page 397 of the investigation record, “303,818,000” as stated in the indictment, and “303,818,000” as stated in the indictment, from new theories, the Defendant received goods or services equivalent to KRW 45,00,000 as supplied.

In light of the description on the page 394 of the investigation record, “312,932,00 won” as written in the written indictment was supplied to S.S. Korea with goods or services equivalent to KRW 209,09,090,911 (in light of the description on title 2 to 393 of the investigation record, “209,000 won” as written in the written indictment is a clerical error) and “312,932,728 won (in light of the description on title 2 to 394 of the investigation record, “312,932,00 won” as written in the written indictment is a clerical error).

A list of total tax invoices by customer recorded falsely was submitted.

In addition, from that time until July 25, 2013, the Defendant received goods or services equivalent to KRW 3,827,863,896, in total, as stated in Appendix 1 (in light of the description in title 411 of the investigation record, the “121,710,00” in No. 2 was “121,710,973”) from that time, from that time, until July 25, 2013.

The list of total tax invoices by seller entered falsely and the list of attached crimes II (in light of the 2, 425 pages and 447 pages of the investigation record, 533, 660.