Defendant shall be punished by a fine of KRW 30,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is a person who actually operates the limited company D in Fapo City C.

1. No person who issues an invoice for false sales shall issue any tax invoice under the Value-Added Tax Act without supplying or receiving goods or services;

Nevertheless, at around January 12, 2012, the Defendant issued a false tax invoice equivalent to KRW 9,49,600 in total, as if he/she supplied goods or services equivalent to KRW 9,49,600 in total to E (F) of the supply price of goods or services to the said company, and issued a false tax invoice equivalent to KRW 1,262,92,992,967 in all of the supply price of the goods or services to E (F) in the same manner as in the attached list of crimes (excluding the number of years indicated in paragraph 2) by the same method from June 24, 2015 to June 24, 2015.

2. No person liable to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts that issues a false statement of tax revenue shall enter and issue it falsely;

Nevertheless, around February 14, 2012, the Defendant issued a tax invoice of KRW 15,770,00, out of the supply price of KRW 50,650,00 from the supply price to limited companies G, supply price of KRW 50,650,00 at the D D office of a limited company, and issued a tax invoice of KRW 15,770,00 in the actual amount, and from that time until May 7, 2015, the Defendant supplied 4,5,7,8,8,12,17,25,42,45,48,52,56,61,64,84,85,86,81,01, 102,103,101, 17, 186, 278, 286, 286, 286, 106, 106, 278, 176, 208.

3. The Defendant who did not issue a tax invoice provides steel equivalent to KRW 2,381,818, at the D office of a limited company (with limited liability) around March 9, 2012.