A defendant shall be punished by imprisonment for two years.

Punishment of the crime

The Defendant is a representative director of D Co., Ltd. (hereinafter referred to as “D”) (the closure of business on November 2013, 2013, hereinafter referred to as “D”).

1. A person liable to issue a tax invoice under the Value-Added Tax Act on the non-issuance of the tax invoice shall issue a tax invoice where he/she supplies goods or services;

Nevertheless, the Defendant supplied D places of business located in the first half of the half of the year, 200 to F, and did not issue sales tax invoices in an amount equivalent to KRW 150,200,40,000, in total, after being transferred through the borrowed account in the name of H, the mother of D staff G, from the end of the year 2010 to the end of the second half of the year 2010.

2. A false list of the total tax invoice by buyer shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act;

Nevertheless, the Defendant submitted to the Government a preliminary return of value-added tax on January 25, 2009, stating false details of the sales amounting to KRW 50,101,00,000 on five occasions in total, even though he did not supply goods or services as shown in the separate sheet 2, from the date of the first return of value-added tax on January 25, 2009, even though he did not supply goods or services, the Defendant submitted to the Government a false statement of the details of the sales amounting to KRW 4,305,118,434 on five occasions in total, even though he did not supply the goods or services as listed in the separate sheet 2, from January 25, 2011.

3. The list of the total tax invoice by customer entered in the false statement shall not be supplied with the goods or services under the Value-Added Tax Act, but be entered in falsity.