Defendant shall be punished by imprisonment for a year and June, and a fine of KRW 50,000,00.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant, as an operator of C (registration No. D) business, issued a false tax invoice at the request of the customer for the benefit of the business, and received the purchase tax invoice from another customer in order to receive the deduction of the purchase tax amount.

1. On October 25, 2011, the Defendant: (a) filed a preliminary return of value added tax with respect to C at the Incheon Tax Office located in 75, Dong-gu, Incheon, Dong-gu, Incheon, on October 25, 2011; (b) did not supply goods or services to four other companies; and (c) despite the fact that there was no supply of goods or services from E and two other companies, the Defendant submitted a list of the total sum of the supply amounts of KRW 1,152,254,50, as shown in attached Table 1, to the public official in charge of the sales and purchase, stating as if the goods or services were supplied or received, as shown in attached Table 1.

2. On January 25, 2012, the Defendant for the final return of value added tax on January 25, 2011 filed a final return of value added tax with respect to C at the pertinent Incheon tax office, and submitted to the public official in charge of the sales and purchase, a list of accounts for each of the sales and purchase places, stating the supply price of goods or services, although there was no supply of goods or services from the F and two other companies, and even though there was no supply of goods or services from the F and two other companies, a list of accounts for each of the sales and purchase places, stating that the goods or services were supplied or received, as shown in Table 2 of the List of Attached Crimes.

3. On July 25, 2012, the Defendant for the final return of value added tax filed a final return on July 25, 2012 with respect to C at the pertinent Incheon Tax Office, and supplied or received goods or services worth KRW 802,856,00 in total supply value as shown in the attached Table 3, even though there was no fact that there was no supply of goods or services to five enterprises, other than E, and there was no supply of goods or services from two enterprises.