Defendant shall be punished by a fine of KRW 5,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant, until May 2012, is a person who has served as the representative director of the (main)C for wholesale and trade business, and D is a person who has been engaged in interior business without business registration.

No person shall issue or obtain any tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller and by seller with false entries.

Nevertheless, D, around the end of 2010, the defendant independently, regardless of its state. However, D requested that the defendant conclude a contract under the name of its business operator and receive the tax invoice, and the defendant accepted it.

As a result, the Defendants conspired to receive tax invoices as if they were not supplied or supplied with goods or services in connection with the interior business or to submit a list of total tax invoices by customer and seller to the tax office by fraud.

1. Sales-related crimes;

A. On March 22, 2011, the Defendant and D issued a tax invoice as if they were to supply goods or services equivalent to 300 million won in supply value to (ju)E, even though they did not supply goods or services of 300 million won in supply value. On March 25, 2011, the Defendant and D issued a preliminary return of value-added tax by (ju) C in the distribution tax office located in Seocho-gu Seoul Seo-dong, Seocho-gu, Seoul, and submitted a list of total tax invoices by sales office with false statements as if such transactions were actually conducted.

Accordingly, the Defendant, in collusion with D, issued a tax invoice without being supplied with or being supplied with goods or services, and submitted a false list of tax invoices by customer to the Government.

B. The Defendant and D are true to the (State) C on April 4, 2011.