A defendant shall be punished by imprisonment for one year and a fine of 13,500,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, “2017 Gohap159” from July 1, 2015 to November 15, 2016, is a person who was the representative director of C Co., Ltd. (D) established for the purpose of operating the main office in Ulsan-gun B from Ulsan-gun, Ulsan-si to November 15, 2016.

On June 2, 2016, the Defendant issued 68 tax invoices totaling 2,080,409,690 won, as stated in the [Attachment Table No. 54-121] from September 30, 2016, including issuing one tax invoice prepared as if the supply price was supplied with goods or services equivalent to KRW 42,83,70,00 to E, even though the Defendant did not supply goods or services.

In addition, around June 22, 2016, the Defendant issued 14 copies of tax invoices in total amounting to 32,681,400 won, as stated in the [Attachment List No. 148-161] from September 27, 2016, from that time, as stated in the following from September 27, 2016, which was prepared as if the Defendant was supplied goods or services equivalent to 24,906,50 won by F Co., Ltd., even though the Defendant did not receive any goods or services.

Accordingly, the defendant was issued or received a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

The Defendant is the operator of H in Gangseo-gu Busan Metropolitan City.

On October 25, 2016, the Defendant issued 37 copies of the tax invoice (including value-added tax) equivalent to KRW 919,037,790, total amount of supply (including value-added tax) as shown in the attached Table 1, from that time to March 17, 2017, which was prepared as if the Defendant supplied goods or services equivalent to KRW 30,151,220 of the supply value (including value-added tax) to I, even though there was no fact that the goods or services were supplied.

In addition, the defendant on October 8, 2016.