Defendant shall be punished by imprisonment for two years and fine for 4,700,000 won.

The defendant does not pay the above fine.

Punishment of the crime

On July 5, 2010, the Defendant reported the location of the place of business as “J building in Gyeonggi-si,” but did not actually operate in the above J building and operated the business in the above D.

The representative of the "E" as a non-legal wholesale/ retail company in the Gu.

No person shall deliver or receive, for profit, the tax invoice pursuant to the provisions of the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, the Defendant, without supplying or being supplied with goods or services for profit-making purposes, issued or received a tax invoice under the Value-Added Tax Act of at least five billion won in total of the supply values, etc. as follows:

1. On July 5, 2010, the Defendant received false purchase tax invoices at the above “E” office; on May 23, 2013, G was sentenced to imprisonment with prison labor for three years and fines of KRW 10,152,605,864 at Suwon District Court on May 23, 2013; on December 27, 2013, the Seoul High Court sentenced imprisonment with labor for two years and six months and fines of KRW 5,160,000,00 and the above judgment became final and conclusive on January 3, 2014; on January 3, 2014, the Defendant received false tax invoices of KRW 98,609,50 from the above F for profit-making purposes, including the receipt of false tax invoices of KRW 1 from the above F for profit-making purposes; and on January 3, 2014, the Defendant received false tax invoices of KRW 305,500 from the above F for purchase purpose.

2. The Defendant issued false sales tax invoices at the above “E” office around July 7, 2010, and even though there was no fact that he supplied goods or services to H (Representative: I), the value of supply is equivalent to KRW 99,268,000.