A defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 1,000,000,000.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a unemployed worker of D and 7 businesses established for the purpose of wholesale and retail business of agricultural products in Busan Shipping Daegu C market and 227.

No person shall issue or receive an invoice under tax-related Acts and tax-related Acts of corporations without supplying or receiving goods or services for profit, and shall submit to the Government a list of total invoices by seller under income tax-related Acts and tax-related Acts of corporations with false entries.

1. Around February 6, 2016, the Defendant submitted a list of total invoices by customer, stating the total amount of KRW 168,086,635,00 in the supply price, although he/she supplied an agricultural product of KRW 201,740,365, a total amount of KRW 169,827,00 in the supply price, to the above three tax offices, such as the above tax offices, etc., including a false list of total amount of KRW 369,82,662,710 in the supply price, even though he/she supplied an agricultural product of KRW 2,553,493,62,620 in the total amount of the supply price of KRW 2,563,620 in the supply price, and submitted a list of total amount of KRW 369,827,00 in the supply price of each tax office, etc., as shown in the attached list of crimes (1) on the same day.

2. In a case where the Defendant, who received a false invoice and submitted a list of total invoices by false seller, issues invoices in excess of the actual supply price to the restaurant operators as referred to in the preceding paragraph, the Defendant is only limited to sales in an enterprise operated by the Defendant, and there is no purchase invoice and imposes an excessive comprehensive income tax burden on the Defendant. Therefore, the Defendant was willing to receive false invoices from so-called material companies that issue invoices without actual transactions and reduce the burden of income tax.

A. On January 31, 2015, the Defendant received a false statement of account at the G Co., Ltd. office located in F of the window of Changwon-si, Changwon-si, G.