Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on July 11, 2011, the Defendant issued a tax invoice stating that the Defendant supplied goods or services worth KRW 200,500,000, in total eight times in total, without supplying goods or services as shown in the list of crimes (1) in the attached Form, to Dadong Construction Co., Ltd., which was operated by Dadong Construction Co., Ltd. without supplying goods or services to Dodong Construction Co., Ltd., the Defendant issued a tax invoice stating that the Defendant supplied goods or services worth KRW 200,504,000,000, in total, without supplying goods or services as shown in the list of crimes (1).

2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on July 11, 2011, the Defendant was issued a tax invoice stating that D was supplied with goods, such as scientific equipment and materials amounting to KRW 9,190,000, from E, even though D operated by the Defendant had not been supplied with goods or services from E. From that time, the Defendant was issued a tax invoice stating that D was supplied with goods or services totaling KRW 154,424,135,00 in total on seven occasions without being supplied with goods or services by September 23, 2011 as shown in the List of Crimes (2).

3. No person liable to prepare and issue a tax invoice under the Value-Added Tax Act to issue a false tax invoice shall issue it by entering a false tax invoice in a false manner;

Nevertheless, on September 26, 201, the Defendant: (a) on September 26, 201, the supply price is 9,719.