Defendant shall be punished by a fine of KRW 30,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

On February 28, 2013, the Defendant was sentenced to eight months of imprisonment due to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, etc. (Doing Vehicles) in the Gwangju District Court's wooden branch on July 5, 2013 and the judgment became final and conclusive.

The defendant is the actual operator of C in Yongnam A, Youngnam, B.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

1. On July 26, 2010, the Defendant of the total tax invoice by buyer submitted a false list of the total tax invoice by buyer, as if he supplied goods or services equivalent to the above amount, even though he did not supply goods or services equivalent to KRW 40,000,000 to D, around July 26, 2010.

2. Around July 26, 2010, the Defendant submitted a list of total tax invoices by seller, stating in falsity the supply of goods or services equivalent to KRW 20,00,000 from E, even though he did not receive any supply of goods or services, around July 26, 2010, the Defendant submitted a list of total tax invoices by seller.

3. On January 24, 2011, the Defendant of the total tax invoice by buyer submitted a false list of the total tax invoice by buyer, as if he supplied goods or services equivalent to the above amount, even though he did not supply goods or services equivalent to KRW 450,000,000 to D.

4. On July 24, 2011, the Defendant of the total tax invoice by buyer submitted a false list of the total tax invoice by buyer, as if he supplied goods or services equivalent to the above amount, even though he did not supply goods or services equivalent to KRW 200,000,000 to D.