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

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

Punishment of the crime

The defendant operated C and C, which is a Do retail company of food materials in the 3th floor of Songpa-gu Seoul Metropolitan Government B building, a plan for the resolution of disputes.

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 false list of total tax invoices by purchaser.

1. C-related

A. On January 31, 2012, the Defendant, who received false tax invoices, received false tax invoices of KRW 573,000,000 in total from 18 times as shown in the separate sheet, including the receipt of tax invoices as if C purchased goods equivalent to KRW 10,00,000, even though C did not have received goods from E, and thereafter received false tax invoices of KRW 573,00,000 in total from that time to December 31, 2013 as shown in the separate sheet.

B. On August 3, 2012, the Defendant entered a false list of the separate tax invoices by the purchaser, and filed a final return on the value-added tax base on January 2012, 2012 by C on August 3, 2012, the Defendant submitted a false list of the total amount of the supply price at KRW 63,00,000 in total on four occasions during the said period, even though C did not have received goods from E, and submitted a false list of the total amount of the purchase price accounts by the purchaser, from that time on four occasions until February 9, 2014 as shown in the attached Table.

2. The case concerning the LIMD;

A. On January 31, 2012, the Defendant, who received false tax invoices, received false tax invoices of KRW 387,00,000,000 from that time, as shown in the attached Table, from that time, as if he purchased goods equivalent to KRW 20,00,00, even though the Plaintiff had not received goods from E, and received tax invoices of KRW 387,000,000, in total, from that time to December 31, 2013.

B. On May 1, 2012, the Defendant entered a false list of the separate tax accounts by the purchaser, with the preliminary return of the value-added tax base on May 1, 2012 by D-C-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-