A defendant shall be punished by imprisonment for a term of three years and a fine of eight hundred million won.

If the defendant does not pay the above fine, 80,000.

Punishment of the crime

The Defendant, as the representative director of Da (hereinafter “D”) a corporation established for the purpose of wholesale business of the 1st floor B building at Changwon-si, and drug wholesale business of the 1st floor C, is a person who exercises overall control over the business of managing and executing the company’s funds while operating the said company.

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of falsified Tax Invoices) shall be allowed to submit to the Government any goods or services without being supplied with them, receive a tax invoice under the Value-Added Tax Act, or a list of individual suppliers

The Defendant, as described in the following A, did not receive goods or services for profit-making purposes, issued tax invoices equivalent to the total value of KRW 3,181,277,52, and entered and submitted to the Government a false list of total tax invoices by seller equivalent to the total value of KRW 515,031,671, and submitted to the Government a false list of total value of supply by seller, thereby reaching KRW 3,696,309,223.

A. The Defendant received a processing tax invoice: (a) around April 30, 2014, the Defendant was issued a tax invoice stating as if he was supplied goods or services equivalent to KRW 41,438,182 of the value of supply, and (b) around the time from around November 2, 2017, E of the window of Changwon-si to H building of Changwon-si to H, I, around September 19, 2018; (c) around September 19, 2018, the D office located in the first floor C; and (d) even though he was not supplied with goods or services from F (G), the Defendant was issued a tax invoice indicating as if he was supplied with goods or services equivalent to KRW 41,438,182 of the value of supply; and (d) from around that time to December 31, 2017, a tax invoice

1. A tax invoice of an amount equivalent to 3,181,277,552 won in total is issued without being supplied with goods or services as described, respectively;

B. On July 25, 2014, the Defendant submitted a list of total tax invoices by seller on a false entry: (a) from the Changwon Tax Book located at 16, 209-ro 16, the center of the window at Changwon-si; (b) filed a final return on value-added tax for the first period of 2014.