A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 900 million won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, along with D, engaged in the painting business with the trade name called "F" in Pyeongtaek-si E, and operated the painting and page business in the name of "H" in Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-si, and agreed to issue a false tax invoice even though there was no supply of goods or services, and to acquire the price of the Party above 5-10% of the supply price as the fee, and D conspired to receive a false tax invoice and to take charge of the management of the fund.

1. On September 5, 2012, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes related to H (such as issuing a false tax invoice) in the Defendant’s residence located in Pyeongtaek-si I, 106 Dong 1502, around September 5, 2012, the purpose of profit-making is to issue a false tax invoice as if he supplied goods or services equivalent to KRW 264,234,00 of the supply price, although he did not have supplied goods or services under the Value-Added Tax Act to the Korea Construction Corporation (hereinafter “Korea Construction Corporation”), and from around that time until around January 2013, as shown in the attached Table 1, it is clear that the Defendant’s false tax invoice amounting to KRW 3,656,103,636 as stated in the attached Table 125 “78” in the indictment, but in light of the attached Table 1, in the light of attached Table 125.

F issued the F, and received seven copies of the invoice of false purchase tax amounting to KRW 585,970,000 from F.

Accordingly, the Defendant, in collusion with D, did not supply or receive goods or services for profit, and issued or received a tax invoice under the Value-Added Tax Act.

2. The Defendant in violation of the Punishment of Tax Evaders related to F is equivalent to 11,161,00 won in supply value, even though he/she did not have supplied goods or services under the Value-Added Tax Act at the K Office located in Pyeongtaek-si J around July 6, 2012, and the fact is not a fact that he/she supplied goods or services from “F” to “(State)”.