A defendant shall be punished by imprisonment with prison labor for not more than ten months and by a fine not exceeding five million won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who has operated the “E company” in Heak-gu Seoul Metropolitan City D.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit a false list of total tax invoices by seller or seller.

1. Although there was no fact that E has supplied goods or services equivalent to KRW 7,282,727 of the supply price to Fsing machines during the period from January 1, 2015 to June 30, 2015, the Defendant submitted a list of the accounts of separate accounts by false customer (related to the first period of 2015), at the Cheongju Tax Office located in 151 on July 27, 2015, the company reported the value added tax of E on the sales price of E, stating a false list of accounts of five hundred and fifty-seven companies as if the said transactions were actually conducted, and submitted the account list as if there were no false supply price of the goods or services from the total of thirty seven companies as in the 1st sheet of crimes in the attached Table 2015.

2. On July 30, 2015, the Defendant issued a false tax invoice (related to the second period of 2015) at the above E Company’s office, and the fact did not provide goods or services to the “G Singing practice place”, the Defendant issued 153 copies of the false tax invoice equivalent to the above amount as if he supplied goods or services equivalent to KRW 3,650,454, as if he supplied goods or services, and from around that time to December 29, 2015, during the period from that time to December 29, 2015, 805,61,614 won in total as shown in the attached Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with H;

1. A copy of an accusation or a report on close of investigation;

1. A copy of value-added tax return;