Defendant shall be punished by imprisonment for a year and six months, and a fine of 400,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

Around November 11, 201, the Defendant, as a karaoke machine employee, received a proposal from E and D that “When a business operator is registered in the name of the Defendant and a tax return is made, it would be KRW 100,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,00

No tax invoice under the Value-Added Tax Act shall be issued or issued without supplying or being supplied with goods or services.

1. On January 2, 2013, the Defendant issued a false tax invoice in an amount equivalent to KRW 3,891,291,650, from that time to March 19, 2014, the Defendant issued a false tax invoice in an amount equivalent to KRW 3,891,291,650, each of the supply values, as shown in the [Attachment Table] no later than March 19, 2014, to J that operates “Company G” even though there was no fact that goods or services were supplied.

2. On April 2013, the Defendant issued a false tax invoice with K Co., Ltd.: (a) around April 2013, the Defendant issued a false tax invoice, as if he/she supplied goods equivalent to KRW 40,000,000 of the supply price to L operating K, although the fact was not having supplied goods or services at the said I office.

3. On April 2013, the Defendant issued a false tax invoice for M&A at the above I office, and the Defendant issued a false tax invoice as if he/she supplied the goods equivalent to KRW 30,140,000 of the supply price to N who operates the M&A even though he/she did not supply the goods or services.

Accordingly, in collusion with the above E and D, the defendant's total supply value of 3,961,431,650 won is false.