Defendant shall be punished by a fine of KRW 7,000,000.

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

Punishment of the crime

The defendant is the actual representative of C in Changwon-si, Msan-si, and D is a person who operates elevator parking facility business without trade name.

No person shall receive any tax invoice under the added-value-added tax-related Acts without being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller and by seller under the added-value-added tax-related Acts without being supplied with goods or services or without being supplied with such goods or services by

1. Defendant A

A. On February 13, 2014, the Defendant received one copy of a false tax invoice as if he/she received goods equivalent to KRW 28,601,380 from E (State) although the Defendant did not receive goods or services from the land in the absence of the fact that he/she received goods or services.

B. On February 21, 2014, the Defendant was issued a copy of a false tax invoice as if the Defendant received goods or services equivalent to KRW 2,712,00,00 from the Fund in charge of the settlement of accounts, although the Defendant did not receive goods or services.

(c)

On January 15, 2014, the Defendant, even though there was no fact that goods or services were supplied to the Busan District Tax Office located in Changwon-si, Changwon-si, Changwon-si, the Defendant provided goods equivalent to KRW 5,000,000 in the supply price to the G, and submitted a false list of tax invoices by the second seller in 2013 to the said tax office.

2. On June 2014, the Defendant and D were aware of the issuance of false tax invoices by D around June 2014, the Defendant lent the name C in return for arranging A’s value-added tax, and lent the tax account statement, etc. under that name to D.

A. On July 25, 2014, the Defendant and D conspired to supply goods worth KRW 100,000,000,000, the supply price of which is 70,000,000, the supply price of which is 70,000,000, and the supply price of which is 30,000,000,000, to J Co., Ltd., even though they were not to have supplied goods or services at the tax office located in Yongsan-si, Changwon-si.