A defendant shall be punished by imprisonment for two years and by a fine of 13,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who issues or receives false tax invoices in the name of a corporation, such as (State)F, (State),G, etc. under the direction of the network E.

1. (Receipt of false tax invoices in the name of the F;

(a) No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, around October 2, 2013, the Defendant, in collusion with the network E, received one false purchase tax invoice of KRW 5,506,474,80 in total 56 times, as shown in the attached list of crimes, from around that time to June 23, 2015, in collusion with the Defendant issued 56 copies of false purchase tax invoice of KRW 5,506,474,80 in total.

(b) No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, the Defendant appears to have written indictment on November 5, 2013 in collusion with the network E, and the phrase “ December 10, 2013.” appears to have been written in writing as “ November 5, 2013.”

In light of the foregoing, at the F Office, 70 copies of the false sales tax invoice in total of 3,942,015,30 won, as shown in the Schedule of Crimes (2) from around that time to May 15, 2015, including the issuance of one false sales tax invoice in the amount of KRW 5,216,00,00.

(c) No person who submits a false list of total tax invoices shall supply or provide any goods or services, and submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act;

Nevertheless, the Defendant, in collusion with the network E, was not provided with goods or services during the second period of 2013 taxable period around January 25, 2014. The value of supply is 751.