Defendant shall be punished by imprisonment with prison labor for two years and fine for 1,200,000 won.

The defendant does not pay the above fine.

Punishment of the crime

From April 14, 2017, the Defendant is a person who wholesale and retail business from Nowon-gu in Seoul Special Metropolitan City to the name of “D” in subparagraph (c).

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services, and submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act by false entry.

1. On April 20, 2017, the Defendant in receipt of a false tax invoice was issued a false tax invoice amounting to KRW 3,615,70,000 in total by 39 times from June 27, 2017, by pretending that he/she was supplied goods or services without being supplied with goods or services from the “D” office, and received a false tax invoice amounting to KRW 63,300,000 in total, from that time to June 27, 2017.

2. On July 24, 2017, the Defendant submitted a false list of total tax invoices on the aggregate of KRW 3,615,700,000, as if he/she was supplied with goods or services without being supplied with goods or services from the KCAE in the Chang-dong, Dobong-gu Seoul Metropolitan Government. The Defendant submitted a false list of total tax invoices to a tax official, stating that he/she was supplied with the supply price of KRW 3,615,700,000, as he/she was supplied with goods or services from the KCAE.

3. 거짓 세금계산서 발급 피고인은 2017. 4. 20.경 위 ‘D’ 사무실에서, 사실은 D이 F에 은그래뉼을 공급한 사실이 없음에도 공급가액 63,500,000원 상당의 은그래뉼을 공급한 것처럼 기재한 세금계산서 1장을 발급한 것을 비롯하여 그때부터 2017. 6. 27.경까지 별지 범죄일람표 2 기재와 같이 F에 총 38회에 걸쳐 공급가액 합계 3,629,600,000원 상당의 거짓...