A defendant shall be punished by imprisonment for two years and by a fine of 613,00,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

[Criminal Justice] On November 18, 2010, the Defendant was sentenced to two years of imprisonment for fraud, etc. in the Jeonju District Court’s branch court’s Seoul District Court’s branch court, and on January 12, 2013, the Defendant completed the execution of the sentence in the military prison.

【Criminal Facts】

From May 10, 2002 to September 201, the Defendant operated the “BG” established for the purpose of the fish farming business from Jung-Eup to Jung-Eup.

No person shall submit to the Government a list of total tax invoices by seller and by seller under the Income Tax Act and the Corporate Tax Act without supplying or being supplied with goods or services, with false entries.

1. On February 12, 2015, the Defendant submitted to the said six business parties, including the supply of goods or services worth KRW 1,075,765,00,000, total supply value of KRW 251,880,00 in total, to the said six business parties, such as the supply of goods or services in the aggregate of supply value of KRW 1,075,765,00,00 in value on the invoice issued by B and other six business parties, as shown in the list of crimes (1).

2. On February 11, 2016, the Defendant submitted to the said 18 transaction parties a false statement of supply value of KRW 4,945,138,00,00 in total, on the supply value of goods or services, including supply of goods or services of KRW 4,945,138,00 in total to the said 18 transaction parties, including supply of goods or services, which are issued respectively by BG to 18 transaction parties, such as BG, as shown in the List of Crimes (2).

3. On February 11, 2016, the Defendant: (a) around February 11, 2015 from the above regular Eup tax secretary.