The execution of a sentence shall be suspended for one year from the date this judgment becomes final and conclusive.

The Defendant is a person who actually runs a limited liability company C (hereinafter “C”) located in the following cities from May 23, 2013 to November 21, 2017.

1. No person liable to issue tax invoices pursuant to added-value-added tax-related Acts shall do any act that does not issue any tax invoices;

On December 23, 2015, the Defendant supplied E public services equivalent to KRW 400,000,000 from C’s place of business with limited liability to D, but did not issue a tax invoice.

2. No person shall issue a tax invoice without supplying goods or services;

On December 23, 2015, the Defendant issued five copies of the false tax invoice to the effect that C supplied construction work equivalent to KRW 400,000,000 in the supply price, even though C did not supply goods or services to Limited Company F, from that time until December 6, 2016, the Defendant issued five copies of the false tax invoice of KRW 1,254,54 in total without supplying goods or services, as shown in the annexed crime list, from that time to December 6, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Details of issuance of a false tax invoice;

1. Application of Acts and subordinate statutes to a letter of termination of investigation into tax account books of electronic tax account;

1. Article 10(1)1 and Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Recognition of errors in the determination of punishment under Article 62 (1) of the Criminal Act;

There are three criminal experience of fine.

The total amount of tax invoice issued falsely is very large.

In this regard, the circumstances, etc. that seem to have been avoided in order to receive the construction cost from the subcontractor’s position at the request of D, the original contractor, are considered.