A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 360,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant, as a person operating the “D” in Kimpo-si, and as a person operating the “D” wholesale business, the Defendant conspiredd to operate the one-person gasing business by issuing a high-amount tax invoice in the name of “D” operated by the Defendant, even though the Defendant did not actually provide the closing Dong, etc. to the customer, and then closing the business without paying the imposed tax.

1. The list of the total tax invoice by buyer shall not be submitted to the Government without supplying the goods or services under the provisions of the Value-Added Tax Act;

Nevertheless, around January 25, 201, the Defendant reported value-added tax for the second period of 2010 on D’s 2010 in the Seo-gu Incheon, Seo-gu, Incheon. The Defendant: (a) stated that: (b)F entered false information in the tax invoice 97,428,000 won (tax invoice 4); (c)G 727,778,000 won (tax invoice 3); (d) H 404,649,00 won (tax invoice 2); (c) supplied I Company 360,930,000 won (tax invoice 3; (d) supplied goods and services to K 321,065,00 won (tax invoice 4); (b) provided goods and services to K 248,160,000 (tax invoice 2); (b) provided goods and services to L; (b) provided goods and services equivalent to (c) provided goods and services to 193,7070,107,160 (206)

2. He shall not make a false entry in the list of total tax invoices by customer without being supplied with the goods or services under the provisions of the Value-Added Tax Act, and submit

Nevertheless, the Defendant reported value-added tax for the second half-year period of 2010 on “D” at the date, time, place, and place indicated in the foregoing paragraph 1. The Defendant reported the value-added tax for the second year of 200,000 won from the P Company (Tax Invoice Chapter 4) and Q Company 1,300.