Defendant shall be punished by a fine of 1.5 million won.

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

Punishment of the crime

The Defendant is a person in charge of administrative affairs, such as I’s tax-related work process conducted by the F F, working in Ulsan-gu, Seoul-gu, and who is in charge of F’s work in G.

1. No person who receives a false tax invoice shall issue or receive an invoice for tax under the added-value-added tax-related Acts without supplying or receiving goods or services;

Nevertheless, on September 28, 2013, the Defendant was issued a tax invoice as if he was supplied by M company with the amount equivalent to KRW 10,450,00 in the supply price of equipment from M company although I did not have received the goods or services from M company in Ulsan-gun, Ulsan-gun, U.S., and received a delivery of the amount equivalent to KRW 854,446,362 in the aggregate of the supply price of false tax invoice, as shown in [Attachment] No. 1 to 31 December 31, 2013 from that time until December 31, 2013.

2. No person who issues a false tax invoice shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or receiving goods or services;

Nevertheless, on September 30, 2013, the Defendant issued a tax invoice of KRW 1,097,680,000 in total of the supply value of false tax invoice, as shown in the attached Table No. 16-19, from that time until December 31, 2013, even though I did not have supplied goods or services to K, the Defendant issued a tax invoice as if I had provided goods or services to K in spite of the fact that there was no supply of goods or services by N, and until December 31, 2013.

3. No person who submits a false list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or service;