A defendant shall be punished by imprisonment for ten months and a fine of ten thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant of "2019 Highest 1646" is a person who actually operates the (State)C registered as the representative director.

1. No person who receives a false tax invoice shall issue or obtain a tax invoice without supplying or being supplied with goods or services;

On March 13, 2018, the Defendant issued a false tax invoice as if he was supplied with goods or services equivalent to KRW 1,206,720,000, even though he was not supplied with goods or services from the State F, and received a false tax invoice of KRW 804,480,000 from the State F in the same manner at the same place on March 30, 2018.

2. No person who evades value-added tax shall evade tax, or receive a refund or deduction of tax by fraudulent or other illegal means;

Nevertheless, the value-added tax of KRW 201,120,00 is evaded by receiving a false tax invoice as if the supply price was supplied with goods or services of KRW 804,480,00 as of March 30, 2018, which was 804,480,000 from the supply price of KRW 1,206,720,00,00 in total, as described in paragraph 1, while filing a return of value-added tax for the first time in 2018 from the Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, 201.

The defendant of "2019 Highest 2610" is a person who actually operates the (State)F registered as the representative director by G.

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

3. On March 13, 2018, the Defendant issued a false tax invoice, as if he were to supply the goods or services equivalent to KRW 2,900,000 of the supply value, even though he did not supply the goods or services to the E Publicity in the second floor office located in Ulsan-gu, Ulsan-si.