A defendant shall be punished by imprisonment for one year and a fine of 830,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who actually operates the “E” that is engaged in the electrical and electronic manufacturing business in Sungwon-si, Sungwon-si D 303-1.

When anyone receives tax invoices without being supplied with goods or services pursuant to the Value-Added Tax Act for profit or submits them to the Government by falsely stating a list of total tax invoices by seller, the defendant paid wages to his employees in order to avoid subscription to the fourth insurance policy and the payment of retirement allowances, etc., the defendant was willing to receive tax invoices as if he received goods or services from F, G, H, I, J, K, K, or L to submit them to the Government, even though he did not have received any goods or services from the employees for the purpose of avoiding subscription to the fourth insurance policy and the payment of retirement allowances.

Around July 31, 2015, the Defendant received a copy of the tax invoice equivalent to KRW 49,000,000 from “E”, even though the Defendant had not received the goods or services from “E”, and from that time, received a copy of the tax invoice equivalent to KRW 49,00,000 from “E” until June 20, 2017, as shown in attached Table 1, E, as in attached Table 1, from June 20, 2017, even though there was no fact that the Defendant received the goods or services from “E”, the Defendant was issued a copy of Chapter 26 of the total amount of the supplied tax invoice of KRW 2,370,23,00 in total, even though he did not receive the goods or services from “E”.

On January 22, 2016, the Defendant filed a final return on value added tax for the second period of 2015 at the Changwon Tax Office located in 16, 209, a 2015, as at the center of the window of Changwon-si, Changwon-si, the Defendant submitted to the public official in charge of the said tax office a sum table of the purchase accounts for each of the purchase places, stating falsely as if he/she received goods or services from the “F,” even though he/she did not have received any goods or services from the “F,” and submitted a sum table of the purchase accounts for each of the purchase places, stating as if he/she received goods or services equivalent to KRW 31,50,000 in total, from that time until July 25, 2017, as shown in attached Table 2, EF and.