A defendant shall be punished by imprisonment for a year and six months and by a fine of 2,200,000 won.

The defendant does not pay the above fine.

Punishment of the crime

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit.

The Defendant and I issued a large amount of tax invoices on the closed-end sales of non-data, from March 201 to March 201, and then distributed non-data-free Dongs by using a bomban company, such as operating J and P, which is a bomban company that closes its business without paying taxes, such as value-added tax on the sales.

During the foregoing process, AM’s consent was obtained by proposing that “AM with a non-railroad retailer’s business registration from September 10 to October, 2012 shall issue a tax invoice within the limit of KRW 100 billion between the supply price in the name of AL and, if a tax return is filed within the limit of KRW 100 billion, KRW 0.5% of the actual supply price shall be paid as a fee.” On January 10, 2013, the Defendant transferred the above AL’s business establishment from AX to AY in the permanent city of Ansan.

On January 24, 2013, the Defendant and I purchased data-free Dongs from the Defendant and I and supplied them to AA. even though AM did not supply them, the Defendant and I issued a tax invoice in the name of AL, which is 142,201,930, to AA.

In addition, from January 24, 2013 to June 17, 2013, the Defendant and I supplied non-data page to AA, AZ, AZ, and BA Co., Ltd., and even though AM supplied it, AM had AM issue a tax invoice in the name of 310,00 won in total, as shown in the attached list of crimes.

Accordingly, the defendant in collusion with I, AM, B, K, etc. without supplying goods for profit.