A defendant shall be punished by imprisonment for not more than ten months and a fine not exceeding 2,100,000 won.

When the defendant does not pay the above fine.

Criminal facts

The Defendant: (a) from March 2013 to July 31, 2013, (b) was the representative who operated D (individual entrepreneur) in Haan-gun; (c) established E Company from July 2013 to December 31, 2015, and carried out the said two businesses together with the said two enterprises from the said address; and (d) all the said enterprises are the manufacturers of parts of industrial machinery.

1. E-related crimes;

(a) A person obligated to prepare and issue a tax invoice pursuant to the added-value tax law on the issue of non-issuance of a tax invoice shall not be required to issue the tax invoice;

The Defendant operated the Company E, and the said Company subcontracted the construction of the window waste incineration facility to KRW 114,115,00 for construction cost, and completed the said construction work on or around June 2015, the Defendant did not issue a tax invoice to the Company E, even though it received a subcontract for construction cost of KRW 114,15,00 for the said construction work.

(b) A person who is obligated to receive a tax invoice pursuant to the added-value tax law that does not receive a tax invoice shall not be issued a tax invoice.

The Defendant operates the Company E, and the said Company was subcontracted to KRW 114,115,00 for the construction cost, and re-subcontracted to F Co., Ltd. for the 114,15,000 construction cost, thereby failing to receive tax invoices from F, even though the said construction was completed on June 2015.

(c)

No tax invoice under the Value-Added Tax Act shall be issued or received without being supplied with or being supplied with goods or services for the issuance and receipt of false tax invoices.

On November 30, 2013, the Defendant operates Co., Ltd. E, and issued a false tax invoice of KRW 20,000,000 in supply value to G Co., Ltd., without supplying goods or services at the office E, around November 30, 2013, and from that time until September 24, 2015, the Defendant issued a total of KRW 1,250,525,629, such as the previous list of crimes (1).