A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 500 million.

When the defendant does not pay the above fine.

Punishment of the crime

The aggregate amount of value-added tax is the tax standard, applying 10% of the total amount of supply of goods or services supplied in the relevant taxable period, and the amount of value-added tax paid shall be the amount calculated by subtracting the value-added tax amount (purchase tax amount) for the goods or services used or supplied by an entrepreneur for his/her own business from the amount of tax paid by value-added tax, or if a list of total tax invoices by seller is not submitted, the purchase tax amount shall be submitted to the Government in order to be deducted from the purchase tax amount.

On the other hand, even if an entrepreneur submits a receipt statement, such as credit card sales slips, etc. issued separately from the amount of added value after receiving goods or services from a general taxable person, the input tax amount can be deducted. Ultimately, in order to obtain a deduction of purchase tax amount, a list of total tax invoices by purchaser or a receipt statement, such as credit card sales slips, should be submitted.

From 2011 to August 31, 2017, the Defendant registered a business operator with D's trade name and operated a cargo transport business with E's vehicle.

The Defendant asked F and G to the effect that “I issue a false tax invoice, and I will obtain from H located in Busan and make a tax return by collecting materials for purchase,” and the Defendant asked H in Busan to “I will pay fees. I would like to make a tax invoice and make a tax return.”

In accordance with the above public offering, the Defendant: (a) filed a false tax invoice issued by the Defendant to H; and (b) requested the report of value added tax.

Upon request of the defendant, H shall submit a receipt statement, such as a credit card sales slip, with data for purchase deduction, at the tax office.