A defendant shall be punished by imprisonment for a term of two years and a fine of two billion won.

When the defendant does not pay the above fine.

Punishment of the crime

A person running E, which is a wholesale and retail company of scrap metal located in D from June 2009 to June 2013, the Defendant is not eligible to issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied goods or services.

1. point of receipt of the false purchase tax invoice;

A. On June 30, 2011, the Defendant was issued a false purchase tax invoice in the aggregate amount of KRW 10,502,616,465,00 in the following manner from 8 companies, as shown in the attached Table 1(1) of the crime committed during the period from around 2012 to June 30, 201 (201), even though there was no fact that scrap iron was supplied from F, as seen above, even though the Defendant had been supplied with scrap iron equivalent to KRW 3,560,00,00,000, from F.

B. On July 31, 2012 (2012. 2), the Defendant received from the above E office a false tax invoice of KRW 533,515,750 of the supply price as if he were supplied with scrap metal equivalent to KRW 533,515,750 of the supply price, even though he did not receive scrap metal from G, as well as a false tax invoice of KRW 4,813,68,410 of the supply price in the above manner, such as the list of total tax invoices by seller, from around that time to June 30, 2013 (2013. 1).

2. Points of issuance of false sales tax invoices;

A. Notwithstanding that the Defendant supplied scrap metal at the above E office around June 30, 2011 (2), and even if there was no fact that scrap metal was supplied to H, the Defendant issued a false tax invoice of KRW 3,501,759,000 to the above H as if he supplied the scrap metal of KRW 3,501,759,000, as well as a false tax invoice of KRW 12 from around that time.