Defendant shall be punished by a fine of 14,400,000 won.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

From May 201 to March 2013, 2013, the Defendant is a person who operated 3 in Jung-gu Seoul, Jung-gu, Seoul to 30-18 Seoul, the Nammun-gu, the third party, the third party, the third party, the third party, the third party, the third party, the third party, the third party, and the third party

No one shall issue or receive any tax invoice under the provisions of the Value-Added Tax Act without supplying goods or services, and shall not submit to the Government a list of total tax invoices by seller entered in falsity.

-2013 fixed 4722-

1. On September 28, 2012, the Defendant was issued a false tax invoice as if he was provided goods or services equivalent to KRW 142,00,000,000 in value by the K-A-A-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U

-2013 fixed 4723-

2. Receipt of tax invoices from July 30, 201 to June 21, 2012

A. On July 30, 2011, the Defendant issued, at the D office, a tax invoice of KRW 383,901,930, in total supply value of 73 times from that time until June 21, 2012, from that time, from that time to June 21, 201, each of the supply value of KRW 10,000,000,000, as the fact D was not a person who was supplied goods or services on a plastic metal, as if he was supplied goods or services in the amount of KRW 10,00,000,000.

Accordingly, the Defendant issued a tax invoice without supplying goods or services respectively.

B. The Defendant, at the D office around October 31, 201, did not receive goods or services equivalent to KRW 16 million from the KAFC, as if he was supplied with goods or services equivalent to KRW 16 million from the KAF, he was issued one tax invoice of KRW 16 million from the KAFC to the KAF, as if he was supplied with goods or services equivalent to KRW 16 million.