Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

No person who fails to supply or receive goods or services shall issue or receive a tax invoice under the Value-Added Tax Act.

1. From July 11, 2007 to September 19, 2014, the Defendant issued a false tax invoice in amounting to KRW 318,00,000,00 for supply to E and one business entity other than E and one business entity over 11 times during the period from February 201 to January 2012, 201, including the issuance of a false tax invoice indicating false facts as if he/she supplied goods or services to E even though he/she did not have supplied goods or services to E.

2. The Defendant submitted a list of total tax invoices to the Government eight times in total from February 2, 2011 to January 1, 2012, including the issuance of a list of total tax invoices for false purchase, stating false facts as if he/she received goods or services from F companies, even though he/she did not receive goods or services from F companies, and submitted it to the Government upon receipt of a list of total tax invoices for purchase, which is equivalent to KRW 49,50,000, and the summary of evidence submitted to the Government during the period from February 2, 2011 to January 2, 2012 as shown in attached Table 2 (False Purchase).

1. Statement by the defendant in court;

1. Each question and reply of the F Company G and E Company H;

1. Details of entry into and withdrawal from E companies, list of total tax invoices by seller, and electronic tax invoice;

1. Application of Acts and subordinate statutes to a report on investigation (or a witness H other investigation);

1. Selection of each fine under Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices entered falsely), and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Articles 70(1) and 69(2)1 of the Criminal Act to attract a workhouse.