No one shall issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, on January 5, 2015, the Defendant issued a tax invoice for supply price of KRW 750,000,000, as if he/she supplied E Co., Ltd. with 388 grams of 388 grams of Jeondong (formerly named “Bol”) even though the said C Co., Ltd. did not supply goods to E Co., Ltd.

2. Determination

A. The Defendant and the defense counsel asserted that the instant facts charged are not guilty, since there was a transaction that supplies the 15,000 chip 15,00 electric vehicles between the Defendant and E.

B. The phrase “an act of issuing or being issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services” under Article 10(3)1 of the Punishment of Tax Evaders Act shall be deemed to mean the person who issues the processed tax invoice without a real transaction. Although a real transaction, such as entering into a contract to supply goods or services, etc., it shall not be deemed that a provision is to punish a person who receives the tax invoice for having the person who receives the tax invoice refund without a real supply of goods or services, even if there is a real transaction in violation of the provisions of the related Acts and subordinate statutes, such as the Value-Added Tax Act,

(See Supreme Court Decision 2004Do655 Decided June 25, 2004, etc.). C.

In light of the following circumstances acknowledged in light of the health team and the record, the evidence submitted by the prosecutor alone does not provide the Defendant with the goods.