Defendant shall be punished by a fine of 27,400,000 won.

When the defendant does not pay the above fine, 200,000 won.

Punishment of the crime

In the film or advertisement, the defendant was a subsidized contributor, and C was a person in charge of the proceeding and became aware of each other.

1. He/she shall not supply any goods or services for which a false tax invoice is issued, but shall not issue a tax invoice under the Value-Added Tax Act;

Although the Defendant did not supply the services to film or advertising-related companies, the Defendant was willing to issue a false tax invoice in return for the payment from these companies in the form of a “D” business operator.

Around January 2014, the Defendant, in collusion with C, prepared and issued tax invoices consisting of KRW 12,00,000 for model fees, supply price, 12,00,000 for items: (a) as shown in [Attachment] Nos. 1 through 14, in collusion with C, as if he had not provided services to E in the coffee shop located in the Gunsan-si.

B. Around January 2014, the Defendant, in collusion with C, prepared and issued a tax invoice 24 as indicated in [Attachment] No. 15 through 38 of the date of preparation as if he/she had supplied services to F, even though he/she had not supplied services to F, in the coffee shop located in the Gunsan-si, 2013.

C. Around January 2014, the Defendant, in collusion with C, prepared and issued a tax invoice of KRW 3,00,000 for human resources, supply price, KRW 3,00,000 on July 20, 2013, as if he/she had not supplied services to “G”, and as if he/she had not supplied services to “G,” around July 20, 2013, and also prepared and issued Chapter 8 as indicated in [Attachment] No. 39, 46. D. Around January 2014, the Defendant, who was issued a tax invoice against “I,” in collusion with C, provides services to “I”.