A defendant shall be punished by imprisonment for a year and a fine of KRW 450,000,00.

When the defendant does not pay the above fine.

Punishment of the crime

On December 4, 2014, the Defendant is the representative of D established for the purpose of construction business, etc. in Suwon-gu, Suwon-si B apartment and C.

No tax invoice under the Value-Added Tax Act shall be issued or received without being supplied with goods or services, nor shall a list of total tax invoices by seller be submitted to the Government with false entries.

1. On June 4, 2015, the Defendant issued 86 copies of the electronic tax invoice of KRW 25,100,000 in the supply price as if he/she supplied all the office equipment to F (the representative: G) located in Nowon-gu, Nowon-gu, in fact without supplying the goods or services at a non-point location, and issued 86 copies of the electronic tax invoice of KRW 25,10,000 in the supply price from that time to December 31, 2015 by the same method as the attached crime list (1) in the same manner as before December 31, 2015, to 48 companies, such as F, such as F, for total supply price of KRW 3,454,110,390.

2. On May 31, 2015, the Defendant received a false tax invoice, issued one copy of the electronic tax invoice of KRW 118,990,90,90 for the supply value, as the Defendant did not receive goods or services from the I Stock Company (Representative: J) located in H at the time of supplying the goods or services at an irregular place.

3. On July 27, 2015, the Defendant submitted a list of total tax invoices by customer with false entries in the tax offices located in Suwon-ro 61 on July 27, 2015, the sum of KRW 553,470,000 in the supply price as if he/she supplied goods or services to 13 companies, including K, without supplying goods or services, was submitted a list of total tax invoices by customer with false entries in the same manner as in the attached list of crimes by the same day until January 26, 2016.