A defendant shall be punished by imprisonment with prison labor for not less than eight months and by a fine not exceeding six million won.

When the defendant does not pay the above fine.

Punishment of the crime

C Co., Ltd. is a corporation established for the purpose of dispatching human resources with an office in Ansan-si, a member D, and the defendant is the representative director of C.

1. On July 10, 2017, the revised facts charged in accordance with the application for permission of changes in indictment were described separately for each applicable legal provision.

No person liable to prepare and issue tax invoices pursuant to tax-related Acts shall enter false tax invoices and issue them, and no person may issue tax invoices pursuant to tax-related Acts without supplying goods or services.

Nevertheless, on April 30, 2014, the Defendant issued a tax invoice as if C supplied goods or services equivalent to the total supply value of KRW 29,365,400 to Samsung Global without the fact that C supplied goods or services to Samsung Global, and issued a tax invoice to from April 2014 to November 2014, as shown in the attached list of crimes, C&C (1st January 2014), as shown in the attached list of crimes, (1st January 2014), E (2014), F (1st January 201), G (2014) (37,281,510,510, and 3616, and issued a tax invoice to the business entity other than those of the United Nations (2nd February 2014), with the total supply value of the goods or services supplied to Samsung Global.

2. No person who prepares and submits a false list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under the added-value-Added Tax-Related Acts without supplying any goods or services;

Nevertheless, on July 23, 2014, the Defendant reported the value added tax to C at the Busan Tax Office around July 23, 2014, and C Co., Ltd. in the first half of 2014.