Defendant shall be punished by imprisonment for six months and by a fine for 5,00,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant operated a wholesale and retail business of office equipment with the trade name “E” column from the Bupyeong-gu Incheon Metropolitan Government D and the first floor.

No one shall issue or receive tax invoices under the Value-Added Tax-related Acts without supplying or receiving goods or services, and shall submit a list of total tax invoices by purchasing or selling party with false details.

1. On December 3, 2015, the Defendant issued a tax invoice of KRW 137,837,700, from that time to December 31, 2015, the Defendant issued a tax invoice of KRW 467,00 in total without the supply of goods or services, including that of KRW 137,837,700, in spite of the fact that he/she had not supplied goods or services to F, from that time, until December 31, 2015.

2. On December 2, 2015, the Defendant received the processed tax invoice in the above E office, and the fact received the tax invoice equivalent to KRW 87,277,200 in the supply price from that time to December 30, 2015, in the same manner, from that time, from that time, the Defendant received the tax invoice equivalent to KRW 87,277,200 in the supply price, regardless of the fact that there was no supply of goods or services from “G”, and in the same manner, received the tax invoice equivalent to KRW 445,87,00 in total, as in the attached Table 2.

3. On January 25, 2016, the Defendant submitted a list of total tax invoices by customer and seller, stating that there was no supply of goods or services to F or H during the period of February 2, 2015, the Defendant submitted a false list of total tax invoices by customer and on the same day at the same place on the same day, regardless of the fact that he/she received goods or services from I and G on February 25, 2015, and on February 445, 207,877.