Defendant shall be punished by imprisonment for a year and six months, and a fine of 650,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is the actual operator of C, and C is a corporation established for the purpose of distributing livestock products and by-products.

For the purpose of profit, the tax invoice under the provisions of the Value-Added Tax Act shall not be issued, or the list of the total tax invoice by buyer shall not be submitted to the Government by false entry, without supplying the goods or services under the provisions of the Value-Added Tax Act, and the list of the total tax invoice by false entry shall not be submitted to the Government

On January 31, 2007, the Defendant issued a tax invoice under the Value-Added Tax Act stating that the Defendant supplied money equivalent to KRW 52,989,000 of the supply price to E, although the Defendant did not have supplied goods or services to E in the office of the company C, located in the Gyeong-gun, Chungcheongnam-do.

In addition, the Defendant, from January 31, 2007 to March 31, 2007, issued three tax invoices [the total supply value of KRW 54,025,900 per annum No. 165,000 per annum (1), No. 52,989,000 per annum No. 1 of supply value of KRW 57,985,100 per annum, No. 3 of supply value of KRW 54,00 per annum (1)] through three times without supplying goods or services as shown in the list of crimes (1) in the annexed sheet of crimes (1)];

Around January 25, 2008, the Defendant supplied goods or services equivalent to KRW 1,50,998,000 to F during the second period of February 2007 (from January 1, 2007 to December 31, 2007) from Andong Tax Office located in Dong-dong, Dong-dong, Dong-dong, Dong-dong, Dong-dong, Dong-dong, 145-1, Dong-dong, Dong-dong, 2008, as if there were such facts, entered false goods or services to F, and submitted them to the Government.

The defendant, including this, is as shown in the annexed list of crimes (2) between January 25, 2008 and January 25, 2009.