Defendant shall be punished by a fine of 20 million won.

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

Punishment of the crime

Defendant

A is a person who was in office as the president of the E Agriculture Cooperatives in Ansan City between January 2010 and March 2015.

1. No person who receives a false invoice shall receive an invoice without being supplied with goods or services under the tax-related Acts of a corporation;

Nevertheless, the Defendant, at around December 1, 2012, issued a false invoice equivalent to KRW 55,000,000 from an agricultural company Barun (ju) as if he was supplied without being supplied goods or services from an agricultural company (ju).

2. No person who issues a false invoice may issue an invoice without supplying goods or services under the tax-related Acts of a corporation;

Nevertheless, the Defendant issued a false statement of the amount of KRW 55,00,000 as the supply price to the joint business entity of the Gyeonggi-do Environmental Association, although there was no fact that he supplied goods or services to the joint business entity of the Gyeonggi-do Environmental Association, at the time and place described in the above 1.1.

3. No person shall submit to the Government a false list of total invoices by purchaser under tax-related Acts without receiving any goods or services;

Nevertheless, on January 24, 2013, the Defendant submitted a list of total invoices by individual suppliers in Pyeongtaek-si, and on February 2012, 2012, the Defendant submitted a list of total invoices by individual suppliers, stating the false purchase amount of KRW 518,50,000, to Pyeongtaek-si.

4. Any person who submits a sum table of invoices by customer, without supplying any goods or services, shall enter a sum table of invoices by customer under the tax-related Acts of the corporation in falsity;