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

The Defendant is a de facto operator of D limited liability company located from April 2, 2010 to September 20, 2010, and limited liability company D is a corporation that engages in free construction business.

1. They shall not be issued or received a tax invoice under the provisions of value-added tax without supplying goods or services;

Nevertheless, on April 2, 2010, the Defendant entered the facts at the D office of the same limited company as above, as if he supplied waste synthetic resin to E even though he did not provide goods or services to E, and as the supplier of the tax invoice site, entered the registration number, trade name, name, place of business, address, and place of business of E in the column of the supplier of the tax invoice site, and entered the supply column as E on April 2, 2010 as of the date of preparation, entered as the supply price amount of KRW 9,018,135, and entered as “pe” and issued a false tax invoice under the Value-Added Tax Act between June 25, 2010, including the issuance and delivery of one falsified tax invoice by June 25, 2010 as shown in the attached list of crimes (1).

2. No person liable to prepare and issue a tax invoice shall issue it;

Nevertheless, on April 3, 2010, the Defendant did not issue 8 copies of the tax invoice equivalent to KRW 55,141,470, as shown in the separate sheet of crime (2) between June 26, 2010, as shown in the separate sheet of crime (2), even though he/she supplied goods, such as waste synthetic resin equivalent to KRW 4,941,60, to E, a stock company.

3. No person liable to prepare and issue a tax invoice shall enter any false tax invoice and issue it;

Nevertheless, on April 16, 2010, the Defendant’s above facts at the D Office of a limited liability company as seen above are KRW 14,518,300, such as Pet, etc., to E.