1. The defendant shall be punished by a fine of thirty thousand won or more;

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

Punishment of the crime

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

On July 11, 2016, the Defendant filed a final return on the value-added tax for C (D and representative A) on January 201, 2016, despite the fact that he/she had not actually supplied a ship to E (F and substantial representative A), the Defendant entered a false list of total tax invoices for each seller as if he/she supplied a ship equivalent to KRW 500,000,000 in total supply value, and submitted it to the competent tax office.

2. 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 being supplied with goods or services;

Nevertheless, on July 18, 2016, the Defendant filed a final return on the value-added tax for E (F and de facto representative A) on January 2016, the Defendant entered a false list of total tax invoices by seller as if he received a ship equivalent to KRW 500,00,000 in total supply value, despite the fact that he had not actually received a ship from C (D and representative) and submitted it to the competent tax office.

3. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services.

Nevertheless, on June 22, 2016, the Defendant issued a false tax invoice as if he/she sold a ship equivalent to KRW 500,000,000 in supply value, even though there was no fact that C (D and representative A) voluntarily discontinued around January 8, 2012 and supplied a ship to E (F and substantial representative A).

3. Any person who receives a false tax invoice shall not supply goods or services;