A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 1.1 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a dump truck transport and transport intermediary business with the trade name of “D” on the 2nd floor of Asan City from November 8, 2004 to November 26, 2014; a person who, from January 20, 2012 to June 30, 2015, operates a mutual transport intermediary business of “E” at the same place; and a dump truck transport and transport intermediary business of “F stock company” from March 17, 201 to June 30, 2015 at the same place; and a person who, from November 20, 196 to June 30, 2015, operates a respective construction machinery subcontractor and transport intermediary business with the trade name of “G” at the same place.

1. D Co., Ltd.

A. On July 25, 201, the Defendant falsely entered a list of total tax invoices by customer, as shown in the attached Table 1, submitted to the said tax office a false list of total tax invoices by customer, stating in falsity the list of total amounts of 763,510,000 won, as shown in the attached Table 1, as if he/she supplied goods or services equivalent to KRW 30,000,000 in the supply price, even though he/she did not have supplied goods or services to H stock company, at the office of Incheon-dong Tax Office’s value added tax and office located in 14,80, Nam-gu, Chungcheongnam-gu, Chungcheongnam-gu, and D’s value added tax return on January 201, 201.

As a result, the Defendant did not supply goods or services for profit-making purposes, entered a list of total tax invoices by customer under the Value-Added Tax Act in a false manner, and submitted it to the Government.

B. On April 25, 2010, the Defendant entered a false list of total tax invoices by seller on or around April 25, 2010, the Defendant reported the value added tax at the above Incheon District Tax Office and the value added tax office in January 2010, and entered the false list of separate tax invoices by purchaser as the Defendant was supplied with goods or services equivalent to KRW 176,280,000 in the supply price, although he did not have received any goods or services from G.