A defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 1,000,000,000.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative of D, and the total of nine businesses, including E, F, G, H, I, J, K, L, and M, are actually operated.

1. No person who submits a list of total tax invoices by false means related to D shall prepare and submit a list of total tax invoices as provided in the Value-Added Tax Act, although he/she does not supply goods or services;

On July 25, 2007, the Defendant supplied goods or services equivalent to KRW 82,850,000 to seven enterprises in total as shown in paragraph (1) of the attached Table of Crimes (1-1), as if the Defendant supplied goods or services equivalent to the value of KRW 9,00,000 to N without supplying the goods or services, at the high tax office located in the port Dong-dong, Yongsan-gu, Busan Metropolitan City on January 1, 2007, and issued one tax invoice to NA, the Defendant supplied goods or services equivalent to KRW 82,850,000 to 7 enterprises in total, as shown in paragraph (1) of the attached Table of Crimes List of Crimes (1-1).

In addition, from the above date to July 25, 2011, the Defendant reported value-added tax at least nine times in total, and supplied goods or services equivalent to KRW 1,908,708,000 to 117 companies in total, and submitted a false entry of the list of total tax invoices, as the Defendant issued 155 tax invoices.

2. No person who submits a list of total tax invoices by customer related to D shall prepare and submit a list of total tax invoices as provided for in the Value-Added Tax Act, even though he/she did not receive any goods or services;

On January 24, 2009, the Defendant did not receive any goods or services upon filing a value-added tax return for 2 years 2008 with respect to D in the high-income tax office located in the port Dong-dong, Seoyang-gu, Yongsan-gu.