Defendant shall be punished by imprisonment with prison labor for not less than six years and by a fine not exceeding 2,630,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The facts charged were appropriately revised to the extent that it does not impede the defendant's exercise of right to defense.

From March 2014 to March 2015, the Defendant is a person who actually operated the Electrical Equipment Wholesale Co., Ltd. (hereinafter referred to as “C”) and the wholesale business of related machinery and equipment in Seoul Special Metropolitan City, Nowon-gu, Seoul Special Metropolitan City from March 2014, E Co., Ltd. (hereinafter referred to as “E”), E Co., Ltd., Ltd. of construction materials in Hannam-si (hereinafter referred to as “E”), and F from March 2016 to September 2016, the Defendant is a person who actually operated the Industrial Goods Wholesale Co., Ltd. (hereinafter referred to as “G”).

No person of "2017 High 311" shall issue or receive tax invoices without supplying or receiving goods or services, and shall submit to the Government a false list of total tax invoices by seller or seller.

1. On August 29, 2014, the Defendant received false tax invoice: (a) the E office did not have received goods or services from H; (b) the Defendant was issued a false tax invoice equivalent to KRW 4,146,696,358 in total, as shown in the attached Table 1-30, from April 28, 2014 to December 31, 2014, including the receipt of false tax invoice as if he/she received goods or services equivalent to KRW 104,818,18,181 in the supply price, although he/she did not have received goods or services from H.; and (c) the Defendant was issued a false tax invoice equivalent to KRW 4,146,69,358 in the supply price

2. On January 25, 2015, the Defendant submitted a list of total tax invoices for individual suppliers by false entry at the Gyeonggi-gu Tax Office, and the fact did not have received goods or services from I, the Defendant submitted a false list of total tax invoices equivalent to KRW 3,926,562,00 in the supply price during the second period of 2014, such as submitting a false list of total tax invoices for individual suppliers from July 25, 2014 to August 28, 2015, by submitting a false list of tax invoices for individual suppliers from July 25, 2014 to August 28, 2015.

3. The Defendant issued a false tax invoice on March 18, 2014.