Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,020,000.

The defendant does not pay the above fine.

Punishment of the crime

[criminal history] On October 28, 2010, the Defendant was sentenced to 10 months of imprisonment for a violation of the Narcotics Control Act in the Seoggu District Court’s Branch Branch, and the judgment became final and conclusive on December 29, 2010. On August 27, 2011, the Defendant completed the execution of the sentence in the Seoyang detention center.

[Criminal facts]

1. The Defendant issued a false tax invoice is a person who operated C branch offices from January 1, 2012 to December 31, 2015, and D from January 1, 2015 to December 31, 2016 to December 31, 2016.

No person shall issue any tax invoice under tax-related Acts without supplying goods or services.

Nevertheless, on July 31, 2012, the Defendant issued one sheet of tax amounting to KRW 5,810,000 in the supply price as if he/she supplied goods or services to F even though he/she did not have supplied goods or services to F, and received KRW 581,00 in the name of commission from the person who was in fact from May 30, 2012 to January 25, 2017, and issued a false statement of tax amounting to KRW 5,063,622,891 in total from May 30, 2012 to January 25, 2017.

2. On July 2012, the Defendant submitted a list of total tax invoices by customer entering false tax invoices as described in the foregoing paragraph 1, he/she anticipated that the Defendant would impose excessive value-added tax on an enterprise operated by the Defendant, and heard from G that “H would make false purchase data and make less payments of taxes,” and sought false tax invoices from H located in Busan and requesting the return of value-added tax.

On July 25, 2012, H, at the request of the Defendant, supplied goods or services equivalent to KRW 1,441,00,000, in total in supply value to the Class III comprehensive transportation operated by the Defendant.