A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding thirty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who operates a private business chain D in Ansan-si Data-si 203.

1. On January 20, 2013, the Defendant issued a tax invoice under the Value-Added Tax Act stating “D”, “E”, “E”, “9,15,000 won”, and “Class 10,” on the date of issuance, although the Defendant did not provide the E with the E with the E, the Defendant issued a tax invoice under the Value-Added Tax Act, stating that “D”, “E”, “E”, “9,915,000 won”, and “the name HE”.

From that point of time until June 30, 2013, the Defendant, without supplying goods or services on a total of 52 occasions as shown in the attached Table 1, as shown in the annexed Table 1, stated that the total amount of supply of tax invoices issued without supplying goods or services to the K&C source, shall be KRW 63,636,364, total supply value of KRW 987,308,214 (the sum of supply value of KRW 1,048,39,860 as stated in the indictment) is KRW 36,363,63,6366 of the Value-Added Tax Act (the sum of supply value 1,023,671,850). However, the Defendant, with the aim that the total amount of supply value of the tax invoices issued without supplying goods or services to the K&T source, was excluded from KRW 36,636,6360,000,000,000,000).

2. On January 2, 2013, the Defendant: (a) did not receive parts, etc. from F; (b) did not receive any provision from F; (c) on January 2, 2013, the Defendant issued the supplier’s “F”, “D”, “value of supply” 9,00.