A defendant shall be punished by imprisonment for a term of two years and by a fine of fifty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

On March 20, 2010, the Defendant: (a) established a so-called “data Market” in which only a false tax invoice is issued without a real transaction, and (b) registered as a business operator with the trade name of “F” at the Boan Tax Office around March 20, 2010; and (c) issued or issued a false tax invoice by entrusting E with receiving the Defendant’s seal, etc. instead of receiving the Defendant’s seal.

Accordingly, the Defendant in collusion with E received false tax invoice amounting to KRW 5,398,968,620 in total for profit-making purposes.

1. On July 21, 2010, E issued a false tax invoice with the Defendant’s delegation, at C offices located in Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-do, and the fact, despite the absence of the supply of the scrap scrap metal to D from F to D, the F issued a false invoice of tax amounting to KRW 149,758,00 as if it supplied D with the scrap metal equivalent to KRW 149,758,00, and from that time until February 24, 2011, as shown in the attached list of crimes, to D, C, and H Co., Ltd (hereinafter “H”).

2. The receipt of a false purchase tax invoice E is issued at the above C office on September 14, 2010 according to the delegation by the Defendant as above, and even though there was no fact that the goods were supplied by I, it is falsely prepared as if the F had been supplied by I with goods equivalent to KRW 9,091,50 from I, and at the same place on December 16 of the same year.