A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 17.5 billion won.

1. When the defendant does not pay the above fine.

Punishment of the crime

No tax invoice under the Value-Added Tax Act shall be issued without being supplied with or being supplied with goods or services, or a list of total tax invoices by customer shall be submitted to the Government with false entries.

Nevertheless, the Defendant purchased scrap metal without a purchase tax invoice from a “floor company” as a seller of scrap metal without materials, and sold it to a refining factory, etc., with the Defendant’s name as if he/she supplied scrap metal to (ju)G, etc. under the name of “F,” and submitted a false list of total tax invoices by customer, and conspired to conceal transactions of non-data.

1. In February 2012 and January 2013, the Defendant issued a false tax invoice at the Defendant’s home located in Yeongdeungpo-gu Seoul Metropolitan Government on October 2010, and around October 2010, the Defendant issued to I a false tax invoice with a false content of KRW 11,896,50 as if he supplied scrap metal equivalent to KRW 11,896,50 to I, and issued a tax invoice 79, which is the total value of supply as shown in Appendix I, II, and III, from the above date to July 2013.

2. Submission of false entries in the list of total tax invoices by customer;

A. The Defendant submitted a false list of total tax invoices by customer at the time of the final return of value-added tax at the time of the second half of 2012, on April 3, 2013, the Defendant filed a final return of value-added tax for the second half of 2012 on the innate Tax Department located in the 227-Gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, Seoul. In fact, the Defendant submitted a false list of total tax invoices by customer, stating the false list of total tax invoices by customer as if he supplied the said amount of scrap metal.

(b)1 January 2013.