A defendant shall be punished by imprisonment for a term of one year and two months.

Punishment of the crime

The Defendant of “2017 Highest 352” is a person who actually operates G with the aim of wholesale business of fishery products from December 13, 2012 to October 10, 2016.

1. He/she shall not issue or receive an invoice under tax-related Acts and tax-related Acts for income without supplying or receiving goods or services;

On April 30, 2014, the Defendant issued 12 copies of the invoice totaling KRW 1,630,000,000, from that time to September 30, 2014, as shown in the list of crimes in the annexed crime, as if the Defendant received 20,000,000,000 from the said H through I, although the Defendant did not have received the supply of fishery products from H around April 30, 201.

2. He/she shall not submit to the Government a false list of invoices by sale or by seller under tax-related Acts and tax-related Acts of corporations without supplying or receiving goods or services;

On July 25, 2014, the Defendant submitted a list of invoices by seller on January 2014, 2014, stating “3, purchase amount of KRW 700,000”, “mutual J, purchase amount of KRW 30,000”, “30,000,000 in total purchase amount of KRW 730,00,000, although there was no fact that fishery products were supplied from H and J at the above K and K tax office located in Gangseo-si.

A person who intends to bring in the North Korean product of the 2017 Highest 432 North Korea shall obtain approval from the Minister of Unification concerning the items, forms of transactions, methods of payment, etc. of the goods, and no trader shall indicate the country of origin falsely.

Nevertheless, on May 24, 2010, the Defendant: (a) was a trader who actually operated G and K in the East Sea, and (b) was released from North Korea on May 24, 2010 due to the storm disaster in North Korea; and (c) was completely prohibited from shipping goods into North Korea.