Defendant shall be punished by imprisonment for two years and by a fine of 1,800,000 won.

The defendant does not pay the above fine.

Punishment of the crime

"2018 Gohap 123"

1. The Defendant is a person who violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice) and served as a director in-house director of F Co., Ltd. established for the purpose of manufacturing materials and manufacturing, wholesale and retail, and manufacturing business from April 5, 2013 to December 1, 2013.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

A. On April 16, 2013, the Defendant received false tax invoices of KRW 159,80,000 from G (representative H) for profit-making purposes, and received false tax invoices of KRW 3,615,570,00 in total from G from around that time to July 26, 2013, including one copy of the tax invoices of KRW 159,80,000 in supply value, regardless of the fact that the Defendant received false tax invoices of KRW 1,376,00 in total from G (representative H) and issued false tax invoices of KRW 1,376,00 in total from around that time to July 26, 2013.

B. On April 16, 2013, the Defendant issued 44 copies of the false tax invoice amounting to KRW 160,000 (160,000) from around the time to July 26, 2013, including the issuance of one copy of the tax invoice amounting to KRW 160,00,000 (160,000) to K for profit, as shown in Appendix II.

Accordingly, the Defendant issued false tax invoices equivalent to KRW 9,981,130,000 in total supply value for profit-making purposes.

[Attachment 2018 Gohap 176] The Defendant, on June 6, 2010, together with L, M, and a person without a name, was the owner of the instant real estate from O, the owner of the land N in Seo-gu, Seocheon-gu, Seocheon-gu (hereinafter “instant real estate”).