Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of 900,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who operates the agricultural company C in Yeongdeungpo-gu Seoul Metropolitan Government.

1. On December 28, 2015, the Defendant: (a) around December 28, 2015, issued 13 copies of the invoice in an amount equivalent to KRW 2,74,765,00 in total without supplying goods or services, from that time to December 31, 2016, including issuing an invoice stating as if he/she had supplied rice, etc. equivalent to KRW 427,50,000 in supply value, although he/she did not have supplied goods or services to the said Incorporated Company C office; and (b) around December 31, 2016, the Defendant received 13 copies of the invoice in which he/she received 2,744,765,000 in total without supplying goods or services as shown in the [Attachment] No. 14,765,000 in the list of crimes and received 14,00,000 won in total as if he/she had not received goods or services from D; (c) and (d)

2. On February 11, 2016, the Defendant submitted a false list of invoices to the public official in charge, as shown in [Attachment Table 17,520,00 won as if he/she supplied goods or services, or provided goods or services to E and D in total, as shown in [Attachment Table 17,58,520,000 won], as shown in [Attachment Table 19,20] No. 19,20 won as if he/she supplied goods or services to F and D, the Defendant submitted a false list of invoices to the public official in charge, stating that he/she was provided goods or services equivalent to KRW 2,706,520,000 in total from supply value, as shown in [Attachment Table 19,20].

Accordingly, the Defendant, without supplying or being supplied with goods or services as above for profit, receives account statements equivalent to the sum of 8,899,305,000 won in the invoice and the aggregate table of account statements.