A defendant shall be punished by imprisonment for two years and by a fine of 850,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant registered the business with D's trade name, and carried on the freight transport business by entering the E-vehicle into D Co., Ltd.

In the process of gambling in the vicinity of the Gangwon Islands in 2010, the Defendant received and consented to the offer from the French credit service provider in order to provide and borrow the said E vehicle as collateral, “I inform the F in Busan of the tax invoice if you want to pay the fee, and even if you report the tax, I also inform the F of the tax invoice,” and I would like to receive a false tax invoice from F to “I would like to allow F to pay less tax if you would pay the fee,” and I would like to issue a false tax invoice to the other Party after receiving 10% of the value of the supply of the false tax invoice from the other Party.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, the Defendant issued five copies of the tax invoice equivalent to KRW 26,200,000 as if he supplied goods or services even though he/she did not supply goods or services to the KGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG

2. The Defendant submitted a list of the total tax invoices by false entries to F in accordance with the above public offering, i.e., fees of KRW 2 million from January 2012 to January 2018 and false tax invoices from July 2018.