Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

On September 17, 2015, the Defendant was sentenced to eight months of imprisonment for a violation of road traffic law at the Daegu District Court on September 17, 2015, and the judgment became final and conclusive on January 21, 2016.

The Defendant is a person who engages in a building business under the trade name of “C” in Daegu Jung-gu.

1. On September 30, 2014, the Defendant issued a false tax invoice as if he/she supplied goods or services equivalent to KRW 67,500,000 in value of supply, even though he/she did not have any provision of goods or services from D companies in the “C” office located in Daegu-gu, Daegu-gu, Seoul-gu (hereinafter “C”).

On December 20 of the same year, the Defendant issued one copy of the false tax invoice amounting to KRW 61,000,000,000 to the above D Company.

Accordingly, the Defendant issued a false tax invoice amounting to KRW 128,500,000 in total supply value twice.

2. On July 31, 2014, the Defendant received a false tax invoice as if he received the supply of goods or services equivalent to KRW 78,000,000 from the F Company (Business Operator Number G) even though he did not receive goods or services from the F Company (Business Operator Number).

In addition, the Defendant was issued from the F Company one copy of the false tax invoice amounting to KRW 55,00,000,000, and KRW 54,000,000, and the false tax invoice amounting to KRW 54,000 on August 29, 2014, respectively, and the Defendant was issued one copy of the false tax invoice amounting to KRW 105,20,000 on September 2, 2014.

As a result, the Defendant received four copies of false tax invoices equivalent to 292,200,000 won in total on four occasions.

3. On September 10, 2014, the Defendant, who was not issued a tax invoice, supplied H Company (business operator number: I) a door door equivalent to KRW 67,394,000 in the supply price, and tit City and other goods, but did not issue a tax invoice corresponding to this.

In addition, around September 30, 2014, the Defendant supplied H companies with goods equivalent to KRW 3,220,000, as above, the tax account statement.