Defendant shall be punished by a fine of KRW 15 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

From April 14, 2011, the Defendant had operated D from Hanam City C.

1. The point of receiving the false tax invoice from E;

A. On December 15, 2011, the Defendant received a tax invoice stating the above details, and received neither goods nor services nor received a tax invoice under the Value-Added Tax Act, even though he/she did not purchase miscellaneous goods equivalent to KRW 6.750,000 from the above E.

B. On the 20th of the same month, the Defendant received a tax invoice on the 20th of the same month without purchasing the health food equivalent to KRW 65 million from the above E, and instead received goods or services, and received a tax invoice under the Value-Added Tax Act.

C. On the 27th of the same month, the Defendant received a tax invoice on the 27th of the same month without purchasing the health food equivalent to KRW 65 million from the above E, and instead received goods or services, and received a tax invoice under the Value-Added Tax Act.

2. Points of receiving false tax invoices from F;

A. On October 31, 201, the Defendant received a tax invoice stating the above details, and received neither goods nor services nor received a tax invoice pursuant to the Value-Added Tax Act, even though he/she did not purchase any text equivalent to KRW 7,500,000 from F.

B. On November 30, 30 of the same year, the Defendant received a tax invoice stating the above contents, and instead received a tax invoice under the Value-Added Tax Act without being supplied goods or services, even though he did not purchase the phrases equivalent to KRW 6.4 million from F.

C. On December 31 of the same year, the Defendant received a tax invoice stating the above contents, and did not receive any goods or services, even though he did not purchase the text equivalent to KRW 6.3 million from F, and instead did not issue a tax invoice under the Value-Added Tax Act.