Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding four billion won.

When the defendant does not pay the above fine.

Punishment of the crime

A person who operates F, a seller of scrap metal in C from February 2, 2014 to June 2015, the Defendant is not required to issue or receive a tax invoice under the Value-Added Tax Act without supplying or receiving goods or services for profit-making purposes.

1. The receipt of the false tax invoice;

A. On February 28, 2014, the Defendant was issued from G a copy of a tax invoice stating as if the Defendant was supplied with scrap metal equivalent to KRW 693,148,190, even though the Defendant did not receive scrap metal from G for profit-making purposes, and was issued from G a copy of a tax invoice indicating as having received scrap metal equivalent to KRW 693,148,190.

In addition, from the above date to June 30, 2014, the Defendant was issued a tax invoice of KRW 8,331,667,010 in total without being supplied by the Customer five times in total, as shown in the List of Offenses 1 attached hereto.

B. On July 31, 2014, the Defendant was issued from H a copy of a tax invoice stating as if the Defendant was supplied with scrap metal equivalent to KRW 223,062,870, even though the Defendant had not received scrap metal from H, for profit-making purposes.

In addition, the Defendant was issued a tax invoice of KRW 10,944,861,730 in total without being supplied by the Customer six times in total, as shown in the List of Crimes 2 attached hereto, from the above date to December 31, 2014.

2. The delivery of false tax invoice;

A. On February 28, 2014, the Defendant issued a tax invoice stating as if he/she supplied scrap metal equivalent to KRW 322,056,075, even though F did not supply scrap metal to I, for profit-making purposes.

In addition, from the above date to June 30, 2014, goods have not been supplied to the Customer 60 times in total, as shown in [1st 2014] No. 3 Crimes List.