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

1. When the defendant does not pay the above fine.

Punishment of the crime

【2014Gohap48】

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) established a business entity called “F company” in collusion with C and D, and prepared and issued a false tax invoice as if it supplied goods such as Gu accounting to G Co., Ltd. (hereinafter “G”), which was operated by D, thereby serving as data by giving and receiving KRW 600,000 won per 100 million won of the value of the tax invoice, and thereby, D intended to evade value-added tax upon receiving input tax deduction from input tax amount.

On January 4, 2012, the Defendant issued a false tax invoice against G, stating that he/she supplied “slicks and softs” amounting to 13,215,640 won in supply value to G, even though he/she did not supply goods or services in G offices located in Seo-gu Incheon Metropolitan City, and issued a false tax invoice from around that time.

6. By the end of 29.2, at the same place, tax invoices were issued to G in total amount equivalent to KRW 26,468,042,30 without supplying goods or services, such as written in the list of crimes in the annexed sheet.

B. On January 9, 2012, the Defendant issued a false tax invoice with respect to an I company, stating as if he/she supplied “A” with supply price of KRW 161,532,00 in the I company even though he/she did not supply goods or services at the above place, and thereafter starting from that time.

1. By 30. Around 30.30., without supplying goods or services to the I company, a tax invoice of 830,327,90 won was issued in total.

C. On February 3, 2012, the Defendant issued a false tax invoice on the KNB Resources, stating that the supply price of goods or services was 121,720,150 won in the KNB Resources Co., Ltd.; and

2.8. Goods or services at the same place;