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

On June 16, 2016, the Defendant was sentenced to six months of imprisonment with prison labor and two years of suspension of execution for the violation of the Punishment of Tax Evaders Act at the Cheongju District Court. The judgment became final and conclusive on June 4, 2016.

[2016 Highest 1520] The defendant is a person who operates D (mutually owned company E before the change) in Seocho-gu, Seowon-si C.

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

1. On January 10, 2014, the Defendant issued a false tax invoice with nine copies of the total value of supply as shown in attached Table 1, 213, 142,730 won from that time to January 10, 2015, as if he supplied goods or services equivalent to KRW 273,00,000 of the value of supply, even though he did not supply goods or services to the “FFFE”, and then issued nine copies of the false tax invoice with the value of supply as listed in attached Table 1.

2. On January 10, 2014, the Defendant received a false tax invoice: (a) on the foregoing office around January 10, 2014; and (b) on the fact, despite the fact that there was no supply of goods or services from Belgium Co., Ltd., the Defendant was issued a false tax invoice amounting to KRW 200,000,000, as if the value was supplied with goods or services equivalent to the above amount, from Belgium Co., Ltd.; and (c) around that time, from January 10, 2015, issued 12 copies of the tax invoice amounting to KRW 1,410,629,832 in total of the value of supply as shown in the separate sheet 2 of crime committed.

[2016 Highest 1790] The Defendant is a person who operates “stock company G” in Cheongju-si, Cheongju-si.

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

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