Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,500,000.

The defendant does not pay the above fine.

Punishment of the crime

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to be issued;

On January 26, 2012, the Defendant agreed to receive KRW 300,00 per month from the business entity of “C”, and issued 150 copies of sales tax invoices totaling KRW 14,905,167,00,00 from the above place to June 19, 2012, as if the E company supplied goods or services to “C,” although there was no fact that the E company supplied goods or services to “C,” the Defendant issued 150 copies of sales tax invoices totaling the supply value of KRW 14,905,167,00, as shown in the attached list of crimes.

Accordingly, the Defendant issued a tax invoice without supplying goods or services for profit-making purposes.

2. No list of the total tax invoice by buyer under the Value-Added Tax Act shall be submitted without supplying the goods or services to be submitted by buyer;

On July 25, 2012, the Defendant entered the list of total tax invoices by sales place and submitted it to the public official in charge of the above tax office by entering the list of total tax invoices by sales place (the total tax invoice 150) as shown in the list of offenses, although the E company did not have supplied goods or services equivalent to the total value of KRW 1,494,134,70 (tax invoice 14) in C, although the E company did not supply goods or services equivalent to the same amount, the Defendant entered the list of total tax invoices by sales place and submitted it to the public official in charge of the above tax office, as shown in the list of offenses.

Accordingly, the defendant is subject to the Value-Added Tax Act for profit.