Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 1.80 million.

The above fine shall not be paid by the defendant.

Punishment of the crime

From October 15, 2012 to February 28, 2013, the Defendant is a person registered as a business entity of an individual company of a mutual name, who is established for the purpose of malicious and miscellaneous retail business in Jongno-gu Seoul, Jongno-gu, 407 from October 15, 2012.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax-Related Act without supplying or receiving any goods or service, by entering it falsely.

Nevertheless, the Defendant made the old business body called “D” upon the request of a person without the name named “E” and conspireded to work at the office of “D” and to work as a normal business entity. The Defendant’s seal impression, official certificate, etc. necessary for issuing the tax invoice to the person with the name in the name in the name in the name in the name in question, and received false tax invoice for the purpose of profit-making in collusion with the person with the name in the name in the name in the name in question, and to submit a list of total tax invoices

1. Submission of a list of total tax invoices by false seller;

A. On January 25, 2013, the Defendant reported the establishment of the value-added tax for the second period of February 2012 with respect to D at the closing-ro tax office located in Jongno-gu Seoul Metropolitan Government, Jongno-gu, Seoul, on January 25, 2013, and submitted a list of total tax invoices by seller to the public official in charge, stating a false list of total tax invoices by seller as if the Defendant received the supply of goods or services equivalent to the supply amount of KRW 2,545,212,78 from F.

B. Around July 25, 2013, the Defendant filed a final return on the value-added tax for D at the above-type tax office in January 2013, 2013, and filed a final return on D with respect to the amount of value-added tax with the public official in charge, stating a false aggregate table of tax invoices for individual suppliers, as if the Defendant received no supply of goods or services equivalent to the supply amount of KRW 6,481,291,837 from F Co., Ltd. (F).

2. A list of total tax invoices by customer;