1. The defendant shall be punished by a fine of twenty thousand won or more;

2. Where the defendant does not pay the above fine.

Punishment of the crime

From October 8, 2009 to December 31, 201, the Defendant practically operated E, a corporation established for the purpose of manufacturing signboards, ELD lighting, etc. in Namyang-si, Namyang-si.

1. On January 25, 2010, the Defendant, who entered the list of total tax invoices by purchaser, submitted the list of total tax invoices by purchaser as shown in the list of total tax invoices by purchaser, and submitted the list of total tax invoices by purchaser as shown in the list of total tax invoices by purchaser, even though E did not receive any goods or services equivalent to KRW 28,00,000 from the F company, even though E did not receive any goods or services equivalent to the amount of KRW 28,00,000 from the F company, and submitted the list of total tax invoices by purchaser by purchaser by submitting the list of total tax invoices by purchaser as shown in the list of total tax invoices by purchaser as shown in the list of total tax invoices by purchaser, as if he received any goods or services equivalent to the amount of the same as the list of total tax invoices by purchaser.

As a result, the Defendant did not receive goods or services but entered 629,129,000 won in each list of total tax invoices and submitted them to the government, respectively.

2. Around April 26, 2010, the Defendant submitted a list of total tax invoices by customer, entering the list in the list of total tax invoices by customer, entering the list in the list of total goods or services equivalent to KRW 19,240,000 on the invoice (ju) EE, when filing a list of total value-added taxes at the Namyang tax office in 2010.

However, the facts did not, however, be supplied by the (State) E with goods or services equivalent to the amount of the goods or services.

In addition, the defendant submitted the list of the total tax invoice to the customer as shown in the attached list 2, and the fact is as if he supplied the goods or services equivalent to the amount specified in the list of the total tax invoice to the customer.