A defendant shall be punished by imprisonment for a year and a fine of 250,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

1. D, an actual operator of “E,” which operates the wholesale and retail business of D’s criminal clothing, issued a false tax invoice to the above companies in order to meet the sales purchase data following the issuance of false tax invoices by the “F” (hereinafter “F”) and the “G” (hereinafter “G”), and issued a false tax invoice from other companies to reduce the burden of taxes, such as value-added tax, arising from the issuance of false tax invoices.

D around April 10, 201, at the office of “E” located in the Gwanak-gu Seoul Special Metropolitan City, Seoul Special Metropolitan City, the fact was, despite the fact that goods or services were supplied to F, a false tax invoice stating “E”, “F”, “29,00,000 won” was issued to F. In addition, D, from January 20, 201 to June 28, 2011, through the aforementioned method as indicated in the separate crime list (1), issued 31 false tax invoices of KRW 2,450,25,000 in total of supply value to G, the Dispute Resolution I (hereinafter “I”), and F in the following manner: (b) around January 31, 201, D supplied the supply value of goods or services from “E” to F; and (c) around October 31, 2011, D received 00,000 won supply value of goods or services from J. 1.

In addition, D was issued 16 copies of false tax invoices equivalent to KRW 2,450,00,000 in total supply value of 16 times from January 31, 201 to June 30, 201 by the aforementioned method, as shown in the list of crimes (2) as shown in the attached Table of Crimes (2).

As above, D issued or received 47 false tax invoices equivalent to the total value of KRW 4,900,225,000 for profit-making purposes without trading goods or services.

2. The Defendant, as his representative under the name of E, purchases false tax invoices to D.