A defendant shall be punished by imprisonment with prison labor for not less than ten months and by a fine of 360,000,000 won.

When the defendant does not pay the above fine.

Criminal facts

The Defendant is a representative of “D” in the name of “D” in Gyeongnam Kim-si, and E is a real representative of the above “D”.

On April 10, 2012, on condition that the Defendant would receive from E the KRW 5 million to KRW 10 million, the Defendant registered his/her business in his/her name as “D” in his/her name from the Kimhae-dong, Kimhae-si, Kim Jong-si. On condition that E would issue a false tax invoice in his/her name, “D” in the name of “G” located in Gyeongnam-si, Kim Jong-si, Kim Jong-si.

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall issue or obtain any tax invoice under the Value-Added Tax Act without supplying goods or services for the purpose of profit;

Nevertheless, on April 19, 2012, the Defendants conspired and issued a tax invoice of KRW 3,524,137,250 in total 14 times from around that time to June 30, 2012, including the issuance of false tax invoices as if the scrap metal equivalent to KRW 77,042,90 was supplied to G even though the scrap metal was not supplied to G, and the Defendants issued a tax invoice of KRW 3,524,137,250 in total, as shown in the list of crimes in the attached Table.

2. Nevertheless, any person violating the Resident Registration Act shall not unlawfully use another person’s resident registration number, but the Defendants conspired to commit a false waste resources input tax amount, as if he/she purchased a total of 233 resident registration numbers, such as I’s resident registration numbers collected through the Internet, branch, etc., in order to disguise the normal transaction of the tax invoices issued in the “D” located in G in G in G in G Kimnam-si from April 10, 2012 to June 30, 2012, from around 233 to 2,283,213,510 won.