A defendant shall be punished by imprisonment with prison labor for four months.

Punishment of the crime

[criminal record] On November 11, 2016, the Defendant was not detained for fraud at the Incheon District Court, and was sentenced to one year and six months of imprisonment, and the judgment became final and conclusive on March 30, 2017. On December 20, 2016, the same court was indicted for the same crime and was sentenced to three years of imprisonment on April 27, 2018, and the judgment became final and conclusive on July 19, 2018.

[2] From July 16, 2010 to August 25, 2014, the Defendant: (a) operated C (hereinafter “C”) under the name of Defendant’s friendship D with the Defendant’s friendship D; (b) from around July 16, 2010 to around August 25, 2014; (c) from around August 26, 2014 to around March 19, 2015, the Defendant registered F (hereinafter “F”) as the Defendant’s representative director, and continued to operate H (hereinafter “F”) by changing the Defendant’s wife into the Defendant’s wife; and (d) continued to operate the H on March 25, 2015.

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

1. Around February 7, 2014, the Defendant issued a false tax invoice of the amount equivalent to KRW 1,259,652,628 in total supply amounting to 22 times from around that time to March 10, 2015, inasmuch as there was no fact that the Defendant had actually supplied goods or services at the above C Office I, the Defendant issued a false electronic tax invoice of the amount equivalent to KRW 1,259,652,628, including the issuance of false electronic tax invoice stating the supplier’s “C”, the supplier’s “Handphone part”, “38,997,272 won”, and the supply value of the supplied goods.

2. The Defendant receiving a false purchase tax invoice shall be goods or services from the understanding and communication of the corporation at the above C Office around February 10, 2014.