A defendant shall be punished by imprisonment with prison labor for not more than ten months and a fine not exceeding twenty million won.

When the defendant does not pay the above fine.

Punishment of the crime

From June 15, 2012, the Defendant is a business operator who has run real estate leasing business, etc. under the trade name "D" in Gangseo-gu Busan Metropolitan City.

[2014 Highest 798]

1. On July 30, 2012, the Defendant issued 25 copies of false sales tax invoices totaling KRW 628,870,000 from July 30, 2012 to December 31, 2012, including the issuance of one falsified sales tax invoice of KRW 32,00,000, as if the Defendant had not supplied interior materials to E, even though there was no fact that he had supplied them. From July 30, 2012 to December 31, 2012, the Defendant issued 25 copies of false sales tax invoices totaling KRW 628,870,00, as indicated in the separate crime list (i

2. On January 25, 2013, the Defendant submitted a list of total tax invoices by stating falsely the supply value equivalent to KRW 715,060,000 in total, as if he/she received construction materials equivalent to KRW 297,232,045 from F from July 1, 2012 to December 31, 2012, even though he/she had been supplied with the construction materials equivalent to KRW 297,232,045 from F during eight times, as he/she had been supplied with the construction materials equivalent to KRW 715,060,00 in total.

[2014 Highest 1099]

1. On January 8, 2013, the Defendant issued 35 copies of false sales tax invoices totaling KRW 578,60,000 to G, etc. from January 8, 2013 to June 27, 2013, including the issuance of one copy of false sales tax invoice of KRW 20,300,00 as if the steel structure was not produced and supplied to G, even though there was no fact that the steel structure was produced and supplied to G. From January 8, 2013 to June 27, 2013.

2. On January 25, 2013, the Defendant: (a) at the FMF Construction Office located in Gangseo-gu Busan Metropolitan Government, the Defendant received one false purchase tax invoice of KRW 10,062,00 as if he did not receive five tons of the HF from the MMF Construction; and (b) from January 25, 2013 to May 30, 2013, the Defendant received one false purchase tax invoice of KRW 10,062,00 of the value as if he did not receive five tons of the HF from the HF Construction; and (c) from January 25, 2013 to May 30.