Defendant shall be punished by imprisonment for a year and a fine of KRW 330,000,00.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who actually operates D (former Trade Name: E) operated for the purpose of leasing, contracting, etc. construction machinery, etc., of Yeongdeungpo-gu Seoul Metropolitan Government building B and C.

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on March 17, 2015, the Defendant issued a tax invoice of the total value of KRW 81,230,000 in D under the name of D without supplying the goods or services to F, as if D supplied the goods or services equivalent to KRW 17,20,000 in supply value to F, from around that time to April 30, 2016 (attached Form 1) without supplying the goods or services over a total of 21 times as shown in the crime list 1, and instead issuing a tax invoice of the total value of KRW 81,230,00 in D under the name of D.

2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on October 31, 2015, the Defendant was issued a tax invoice equivalent to the above amount from G as if D was supplied goods or services equivalent to KRW 65,00,000,000, in total, although D had not received goods or services from G (former trade name: H) even though D had not received any goods or services from G.

3. No person who prepares a false list of total tax invoice by buyer shall supply goods or services and submit a false list of the total tax invoice by buyer under the Value-Added Tax Act;

Nevertheless, the Defendant reported the value-added tax on July 27, 2015 on D on July 27, 2015, and the facts are as follows: (a) as the Defendant supplied the total amount of KRW 949,009,082, which was not supplied to D for the second quarter of 2015, the Defendant prepared a false list of total tax invoice by buyer and submitted it to the Young-gu Tax Office around that time.