No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall engage in an act of not issuing a tax invoice although he/she supplies any goods or services.

Nevertheless, around January 5, 2015, the Defendant entered the sum of KRW 803,768,110 in total 80 times as indicated in the attached list of crimes from around December 30, 2016 as KRW 804,631,727 in the application for changes in indictment, which appears to be an error in the calculation of “803,768,110 won”, which appears to be an error in the calculation of “803,768,110 won”, as shown in the attached list of crimes committed by the Defendant from around December 30, 2016.

Even if a considerable amount of goods are supplied, the tax invoice has not been issued.

2. Determination

A. Article 10(1) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) provides that “Where a person liable to prepare and issue a tax invoice (including an electronic tax invoice; hereafter the same shall apply in this Article) under the Value-Added Tax Act and a person liable to submit a tax invoice to the Government falls under any of the following subparagraphs, he/she shall be punished by imprisonment for not more than one year or by a fine not exceeding twice the amount calculated by applying the tax rate of value-added tax to the value of supply, and subparagraph 1 thereof provides that “where he/she fails to issue a tax invoice or issues a tax invoice

However, the Value-Added Tax Act provides goods or services (excluding the supply of goods or services exempt from value-added tax) to a business operator.