Defendant shall be punished by imprisonment for a year and six months, and a fine of 850,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who has operated E in Si interest-si D.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) concerning the general tax invoice;

A. On September 10, 2012, the Defendant: (a) at the office of the foregoing corporation E, Inc. (hereinafter “E”); (b) even if he did not receive goods from Onnuri, the Defendant appears to have received a tax invoice of KRW 31,390,90,909, as if he received the goods, as if he received the goods; and (c) even if he did not receive the goods on a total of 62 occasions from May 2, 2012 to October 24, 2013, the Defendant appears to have received a tax invoice of KRW 31,390,90,90,975, written indictment of KRW 1,659,249,975, written in the calculation, as shown in Table 1,659,249,975, as if he received the goods, due to an error in the calculation.

A reasonable amount of tax invoice was delivered from the other party representative of the transaction partner.

B. On July 24, 2012, the Defendant submitted a list of total tax invoices by seller equivalent to KRW 48,181,818, as if he/she was supplied with goods, to the public official in charge, even though he/she did not receive goods from a master motor vehicle of the real company, and submitted a list of total tax invoices by seller equivalent to KRW 48,181,818, as if he/she was supplied with the goods. From around that time to July 25, 2013, the Defendant submitted a list of total tax invoices by seller equivalent to KRW 1,659,240,975 to the public official in charge of total nine times as shown in attached Table 1 through 9.

The Defendant received a tax invoice equivalent to the total amount of KRW 3,318,481,950, such as the supply value, without receiving goods for profit-making purposes, and individual purchaser.