Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of one thousand won,00,000 won.

The defendant does not pay the above fine.

Punishment of the crime

[Criminal Power] On February 7, 2017, the Defendant was sentenced to two years of imprisonment for fraud, etc. in the original state branch of the Chuncheon District Court, and the judgment became final and conclusive on May 18, 2017.

[2018Gohap49] The Defendant is a person who has been engaged in wholesale and retail business in the name of "C" from around July 2013 to from around July 2016.

1. No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service;

Nevertheless, on June 30, 2016, the Defendant issued a false tax invoice in the amount of KRW 10,618,70,690, respectively, in total amount of KRW 10,618,70,690 from March 30, 2013 to June 30, 2016, stating that “D” was written as of June 30, 2016, “C”, “D”, “20,450,000” as of the date of preparation for the Defendant’s failure to supply goods and services to “D”, and that the Defendant issued a false tax invoice in accordance with the Value-Added Tax Act, respectively, from March 30, 2013 to June 30, 2016.

Accordingly, the Defendant, without supplying goods or services for profit-making purposes, issued a false tax invoice amounting to KRW 10,618,700,690 in total, not to supply goods or services.

[2018Gohap70] E is a person who actually operates G, a corporation established at Seowon-si, Seowon-si, Seowon-si, for the purpose of construction business (civil engineering works), etc., and the Defendant is a C’s representative closed on or around June 30, 2016.

2. No defendant or E shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services;

Nevertheless, E transfers an authorized certificate, home stack ID, and password, etc. of corporation G, which are necessary for the issuance of a false tax invoice, to the Defendant through H of the employee of the corporation G, and the Defendant, in the name of corporation G, at the 14 restaurants in each of these 14 restaurants.