A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 420,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who actually operated “C” and “F”, which are non-ferrous metal companies located in Kimpo-si B, and “C” and “B” located in Seo-gu, Incheon.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, the defendant for profit-making purposes:

1. From March 23, 2017 to December 29, 2017, around June 26, 2017, C issued a tax invoice of KRW 1,483,961,90 in total of supply value from March 23, 2017 to December 29, 2017, as if C supplied goods or services equivalent to KRW 25,536,00 in supply value as if it had not been supplied with goods or services to G in spite of the absence of the fact that C had been supplied with goods or services to G.

2. Around May 10, 2017, around 2017, C office received a tax invoice of KRW 2,539,05,300, in total supply value of KRW 66,95,000 from April 10, 2017 to October 10, 2018, as if C had not been supplied with goods or services by E even though C had not been supplied with the goods or services by E, and received a tax invoice of KRW 66,95,00,000, as indicated in the list of crimes (2).

3. On December 19, 2017, around Kimpo-si, Kimpo-si issued a tax invoice of KRW 21,118,500 of the value of supply as if the F supplied goods or services equivalent to KRW 21,118,500, while issuing a tax invoice of KRW 59,451,210 of the value of supply by the same method on December 21, 2017, notwithstanding the absence of the fact that the H supplied goods or services to C at the Defendant’s residence located in Kimpo-si.

4. On December 31, 2017, F was supplied with goods or services equivalent to KRW 87,800,000, even though the fact that F had not been supplied with goods or services from J at the J Office, Co., Ltd., Ltd. located in Kimpo-si, Kimpo-si, the supply price of KRW 87,800,000 shall be determined.