Defendant shall be punished by a fine of KRW 7,000,000.

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

Punishment of the crime

The Defendant is a person who, from June 12, 2015 to May 31, 2016, runs a wholesale business entity “C” with a place of business located in Chungcheong voice-gun B.

1. Receiving a false tax invoice;

A. On November 30, 2015, the Defendant: (a) around November 30, 2015, issued a tax invoice stating the false supply price of KRW 229,196,364 from G’s representative director G of the FF Co., Ltd., which has its place of business in Gyeong-gun E, to “C”; and (b) the Defendant was issued a tax invoice stating that the FF Co., Ltd. provided any t lease equivalent to KRW 229,196,364 of the supply price to “C”.

B. On December 31, 2015, the Defendant was issued a tax invoice stating that the company that supplied t lease equivalent to KRW 278,134,546 of the supply price to “C” was a “stock company D” and that received a false tax invoice from “F stock company” was issued as if the company supplied t lease equivalent to KRW 278,134,546 of the supply price to “C”.

2. On October 31, 2015, the Defendant issued a false tax invoice stating the amount of KRW 400,781,399, in total, on 40 occasions from the Si to March 31, 2016, the Defendant issued a false tax invoice of KRW 400,781,39, in which the person being supplied 40 times by the same method, as indicated in the separate sheet of crime, was falsely indicated in the following: (a) even though he/she supplied 19,309,09,000 won to the “C” to H in a non-data-free household; (b) even if he/she supplied 19,309,000 won to the “C” to H.

3. Non-issuance of tax invoices;

A. On November 30, 2015, the Defendant did not issue a tax invoice, even though the Defendant supplied the said “C” office to “J” an amount equivalent to KRW 62,327,273 of the supply value.

B. On December 31, 2015, the Defendant is at the above “C” office and at the “J” office.