A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

On October 12, 201, the Defendant was sentenced by the Busan High Court to a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice), etc. and to a fine of KRW 1,00,000,000 on June 20 of the same month, and the said judgment became final and conclusive on January 20, 201, and on January 20, 201, the Defendant was sentenced to six months by imprisonment with prison labor for a perjury

6. 8. The above judgment was finalized.

The Defendant is the actual operator of the scrap metal company “D” in Kimhae-si, Kimhae-si.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services, or submit to the Government a false list of the total tax invoices by customer.

1. On January 25, 201, the Defendant filed a final tax return on the value-added tax of the second general taxable person of the “D” in the 2010 201-6 Kimhae-si, Kimhae-si, Kimhae-si, Kim Jong-si, the Defendant: (a) filed a final tax return on the value-added tax of the second general taxable person of the D in the year 2010; (b) during the said period, submitted to G operating E (Gu F) a list of the tax invoices for each sales to the effect that the Defendant supplied the said amount of scrap metal worth KRW 504,761,258,650, the total amount of KRW 11,761,00,000 to G operating H, and KRW 297,702,000; and (c) provided it to the employee in charge.

Accordingly, the Defendant did not supply goods or services, 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.

2. On July 25, 201, the Defendant filed a final return on the value-added tax of the first general taxable person in the year 201 of the above "D" through K in the public service center of the above Kim Sea, through K, on July 25, 2011, and during the above period, supplied 9,306,00 won to L corporation, equivalent to 355,158,900 won, equivalent to 60,383,100 won to P who operates Q, equivalent to 49,383,100 won, to R who operates Q, equivalent to 492,909,000 won, and 185,380,000 won to H, and 84,554,691,000 won to S corporation, notwithstanding the absence of each of the above provisions.