A defendant shall be punished by imprisonment for two years and by a fine of 600,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

"2014 Gohap144"

1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);

A. Under the Act on Criminal Conduct Related to False Tax Invoice, the sales tax invoice shall be issued in its name to a consumption enterprise that purchases precious metals without purchase data from precious metal Brackers, etc. for the purpose of evading value-added tax, and the sales tax invoice shall be issued in the name of the consumption enterprise that sells precious metals without purchase data, and the latter shall be operated by the method of permanent closure or ex officio closure of business without payment of the total value-added tax imposed thereon. Such bomboming enterprise shall take the distribution structure by which it discontinues the tracking of the tax authority, without paying value-added tax, acquires the precious metal proceeds, including value-added tax, from the consumption enterprise, and promptly withdraws the total amount of the proceeds, and conceals them

Such a large-scale carbon company is distort the order of tax law by making it possible for the tax authority to collect value-added tax on false tax invoices from the head of the BG branch, on the ground that it is called "babbb president" without financial capacity, so that the tax authority may not collect value-added tax on false tax invoices.

B. Criminal facts are non-data-free precious metal slaber, D are one chief director of Jongno-gu Seoul Metropolitan Government F.

In collusion with D, on January 17, 2012, the Defendant prepared and delivered a false tax invoice of KRW 64,680,000, as if he had not provided goods or services to G, even though he had not provided goods or services to G, and thereafter prepared and delivered a false tax invoice of KRW 5,529,045,000 from that time until April 16, 2012.