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

The defendant does not pay the above fine.

Punishment of the crime

The Defendant is the representative of (juF) of the wholesale and retail clothing company in Gangnam-gu Seoul E-building 402. For profit-making purposes, the Defendant issued and received false tax invoices or submitted to the Government a list of total tax invoices by purchasing and selling places with false entries, and the total value of supply is KRW 9,905,040,950.

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on November 21, 2013, the Defendant issued 32 copies of false sales tax invoices worth KRW 2,783,601,100, including the issuance of false sales tax invoices of KRW 180,596,00, from around October 21, 2014, to around 21, 2014, including the issuance of false sales tax invoices of KRW 2,783,601,10, in total, as shown in the list of crimes (1).

2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on November 20, 2013, the Defendant issued a false purchase tax invoice of KRW 1,829,728,750 in total 24 times from that time until December 18, 2014, including that the Defendant received a false purchase tax invoice of KRW 1,829,728,750, total supply value of KRW 1,829,750, as shown in the separate list of crimes (2) from the above State office.

3. No person who submits a false list of total tax invoices shall supply or provide any goods or services, and submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act;

Nevertheless, the defendant around January 16, 2014, at Samsung tax office located in Gangnam-gu, Gangnam-gu, Seoul, 114, for a taxable period, during the second half of 2013.