A defendant shall be punished by imprisonment for one year and a fine of 380,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who had a representative director of C (hereinafter referred to as “C”) from July 1, 2010 to July 2011.

1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);

(a) No person who issues a false tax invoice shall issue a tax invoice under the provisions of the Value-Added Tax Act without supplying any goods or services for the purpose of making profits;

Nevertheless, around June 30, 2011, the Defendant issued two false tax invoices (tax invoices issued as of June 30, 2011 out of the annual No. 1 of the attached Form 1 of the crime sight table (hereinafter referred to as “tax invoices”) in the amount equivalent to KRW 1,130,363,635 of the total value of supply, including one tax invoice of KRW 27,818,181, and one tax invoice of KRW 27,818,454, as if the Defendant supplied goods to D (hereinafter referred to as “D”) without supplying goods or services.

(b) No person who receives a false tax invoice shall be issued a tax invoice under the provisions of the Value-Added Tax Act without being supplied with any goods or services for profit;

Nevertheless, the Defendant, at the C office, received from D a tax invoice of the amount equivalent to KRW 1,961,954,54,545 of the value of supply on May 31, 201, and a tax invoice of the amount equivalent to KRW 6,181,81, and a tax invoice of the amount equivalent to KRW 541,80,000, such as a tax invoice of the amount equivalent to KRW 6,181,81, and a tax invoice of the amount equivalent to KRW 541,80,000, which is the total value of supply, including a tax invoice of the amount equivalent to KRW 2,509,936,363 [Attachment Form 2] of the false tax invoice of the amount equivalent to KRW 2,509,936,363].

2. Violation of the Punishment of Tax Evaders Act;

(a) No person obliged to prepare and issue a tax invoice with a false entry shall issue it unless the person issues it or issue it with a false entry;

Nevertheless, the defendant around May 31, 201 C.