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

B is the actual operator of Limited Company D in Gwangju Mine-gu, and the defendant is the actual operator of F in Gwangju Mine-gu E.

1. No person who violates the Punishment of Tax Evaders Act due to the issuance of false tax invoices shall issue any tax invoice under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on December 2012, 2012, the defendant would have no means of money to B from H Saw or building 1 floor located in Gwangju Mine-gu G.

“In the event B issued a false tax invoice and delivered it to a necessary business entity, B proposed that “I would receive a fee,” and that “I would like to introduce and help the internal company and deliver a tax invoice through female employees of the office,” and the Defendant conspired to accept it and issue a false tax invoice.

On December 31, 2012, the Defendant, along with B, issued a false statement of tax amounting to KRW 128,96,000 in total three times from that time until January 11, 2013, including a false statement of tax amounting to KRW 11,246,00 in the supply value, without supplying goods or services to K located in the J of Yangyang-gun, Namyang-gun.

2. The business operator shall not register the business with another person's name for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act or evading compulsory execution due to lending the name of the business operator, or allow another person to register the business operator by using his/her name;

Nevertheless, in order to issue a false tax invoice, the Defendant borrowed the name of the business operator and asked L to accept L.

Accordingly, on December 31, 2012, the Defendant is a wholesale retail company, such as scrap iron and rain iron, for the purpose of tax evasion or compulsory execution at the Gwangju tax office located in 31, Seo-gu, Gwangju, Seo-gu, Gwangju, about December 31, 2012.