A defendant shall be punished by imprisonment with prison labor for two years and by a fine for 750,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who, from December 17, 2012 to February 29, 2020, operates a private enterprise with a mutual name, for the purpose of distributing and selling drinking water, beverages, etc. from Kim Sea-si B.

1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);

(a) No person who issues a sales tax invoice without supplying goods or services shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on May 31, 2013, the Defendant issued 1564 tax invoices of KRW 18,59,090, in total, 7,149,382,325 in total, from around that time to February 12, 2020, as shown in the separate sheet of crime (1), as shown in the following method, as if he provided beverages, etc., which had not been supplied goods or services to D (representative E).

(b) No person who receives a purchase tax invoice without being supplied with goods or services shall be issued a tax invoice under the Value-Added Tax Act without being supplied with such goods or services;

Nevertheless, around May 31, 2013, the Defendant received 58 tax invoices of KRW 3,547,807, as if he was supplied with goods or services from the F Kim Sea Business Office (representative G) and received 58 tax invoices of KRW 109,546,273 in total from around that time to November 30, 2017 by the following methods: (a) from around that time, the Defendant received 58 tax invoices of KRW 109,546,273 in total, as shown in the attached list of crimes (2).

(c) Where a person submits a list of total tax invoices by customer without supplying goods or services, he/she shall not supply goods or services, but by customer under the Value-Added Tax Act;