A defendant shall be punished by imprisonment for two years and by a fine of 800,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who actually runs a DNA company (business registration number: E) in the name of C in the counter B of Gyeong-si, Changnam-si.

1. Violation of the Punishment of Tax Evaders Act;

(a) No person who has used another person's name shall conduct a business registration using another person's name for the purpose of evading taxes or evading compulsory execution, or conduct a business using another person's name;

The Defendant, while operating the “F Company” under the name of the Defendant, failed to pay taxes and failed to pay taxes, filed an application for new business registration under the name of F Company C for the purpose of evading or evading this.

On March 2015, the Defendant filed an application for business registration with respect to a business operator who is a “D company” in the name of “D company” in the name of “C”, which is gathered at Changwon-si, 209-gil 16, along with the center of the window of Changwon-si, and operated the business using the above C’s name for the purpose of evading tax evasion or evading compulsory execution.

(b) No person who has not received a tax invoice shall be issued a tax invoice in collusion with a person who shall be issued a tax invoice under the Value-Added Tax Act;

Even though the Defendant was supplied with goods or services equivalent to KRW 1,218,182 from the above D Company’s office around March 19, 2015, the Defendant did not obtain a tax invoice in collusion with the above H, as well as having failed to issue a tax invoice equivalent to KRW 1,218,182 for supply value, during up to 38 times from around that time to October 24, 2018, as indicated in the attached Table 1, the actual supply value of KRW 198,487,731, as shown in the attached Table 1, even though he was supplied with goods or services equivalent to KRW 1,218,18.

2. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall not be provided with goods or services;