A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

The defendant is a person who operates "E" in his/her name in Kimhae-si D and "G" in his/her own name in his/her own name.

1. No person liable to prepare and issue a tax invoice pursuant to the Value-Added Tax Act shall issue it;

Nevertheless, on August 26, 2011, the Defendant supplied scrap metal equivalent to KRW 10,100,000 to H Co., Ltd. at the above office office of “E” and did not prepare and issue a tax invoice, from that time to April 23, 2012, the Defendant supplied the scrap metal equivalent to KRW 753,890,800 in total on 24 occasions as shown in the separate sheet of crime in the same place between April 23, 2012 and then did not prepare and issue a tax invoice.

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

Nevertheless, on August 5, 2011, the Defendant, in collusion with the J, the representative director of the I, issued a false tax invoice of 1,065,209,250 won in total at the same place from that time until April 23, 2012, including the issuance of a tax invoice as if the J did not have any fact that the said office supplied scrap metal equivalent to KRW 463,50 to the E, “E”, and issued a false tax invoice of 35 times in total as shown in the list of crimes in the attached Form (2).

3. It shall not be issued a tax invoice under the Value-Added Tax Act without being supplied with the goods or services;

Nevertheless, the Defendant, on August 5, 2011, issued a tax invoice as if he were supplied with scrap metal equivalent to KRW 463,500 from the J operating “I”, and issued a false tax invoice between February 10, 201 and 311,318,450, total sum of KRW 311,318,450, as shown in the separate sheet of crime in the same place, from that time to February 10, 2012.