However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

[criminal power] On November 14, 2019, the Defendant was sentenced to two years of suspension of the execution of imprisonment for a crime of fraud at the Incheon District Court, which became final and conclusive on November 22, 2019.

【Criminal Facts】

The Defendant is a representative of Yeonsu-gu building B, Incheon, the place of business of which is the name “D”.

1. No person who issues a processing tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

On October 31, 2014, the suspect issued a tax invoice of an amount equivalent to KRW 3,129,000 in supply value to “E” even though he/she did not supply goods or services, and issued a tax invoice of an amount equivalent to KRW 1,847,245,650 in total of 61 times from around that time to June 30, 2017, instead of supplying goods or services through 61 times, such as the attached list of crimes (1).

2. No person who submits a list of total tax invoices by customer shall supply any goods or services, and shall submit a false list of total tax invoices by customer under the Value-Added Tax Act;

A. From February 13, 2015, the Defendant submitted the second buyer’s tax invoice on February 2014, 2015 to five companies, such as “F,” such as “F,” even though he did not supply goods or services,” the Defendant submitted a false entry of the second buyer’s tax invoice on February 2, 2014, as shown in the attached list of crimes (2).

B. On February 10, 2017, the Defendant submitted the second buyer’s tax invoice to the Defendant: (a) around 2016, at the Incheon tax office located in 75 in Dong-gu Incheon, Dong-gu, Incheon; (b) even if the Defendant did not supply goods or services, the Defendant supplied goods or services totaling KRW 398,880,00 to 10 business entities, such as “G” as indicated in the attached list of crimes (3).