Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 3,500,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant: (a) from October 2010 to March 201, 201, registered a business operator with the trade name “C”; (b) from around January 201, the Defendant registered a business operator with “F” in the name of “F” in the name of “F” in the Daecheon-gun, Hongcheon-do from around May 201 to around March 201; and (c) registered a business operator with “H” in the name of “H” in the name of “Scheon-gun, Gangwon-do.”

person is a person.

The Defendant, in collusion with E, G, I, etc., submitted a false list of total tax invoices by customer to the Government, or issued a false statement of tax invoices for profit-making purposes as follows, and the total amount of supplied values, etc. is KRW 30,282,818,383.

"2016 Gohap 374"

1. Submission of a false list of total tax invoices by customer in the name of “C”;

A. On January 25, 2011, the Defendant submitted a false list of total tax invoices by the seller at the Daejeon Tax Office located in Daejeon, Daejeon, Daejeon, on January 25, 2011, the Defendant submitted a list of total tax invoices by each seller at each seller, and submitted a false list of total tax invoices by each seller, as shown in the attached Table 1, as if he/she supplied goods or services to six companies, despite the absence of the supply of goods or services at each seller at each seller at each seller, on February 25, 2010 of the above “C”, the Defendant submitted a list of total tax invoices by each seller, stating the false list of total tax invoices by each seller, as shown in the attached Table 1.

B. On July 26, 2011, the Defendant submitted a false list of total tax invoices by sales office in Daejeon-gu, Daejeon-gu, Daejeon-gu, a list of total tax invoices by sales office in January 26, 201, and submitted a list of total tax invoices by sales office in January 201, 201 at Daejeon-gu, Daejeon-gu, Daejeon-gu, a list of total tax invoices by sales office in January 201, 201, stating the false statement as if he/she supplied goods or services in an amount equivalent to KRW 209,286,000, even though he/she had not supplied goods or services to J, as if he/she were supplied goods or services in the supply of goods or services in an amount of KRW 428,685,150, as shown in attached Table 1.

2. Submission of a false list of total tax invoices by customer in the F’s name.