A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

1. Issuing false tax invoices;

(a) No person who is required to prepare and issue tax invoices under the added-value-Added Tax-Related Acts shall prepare and issue false tax invoices;

Nevertheless, on September 30, 2012, the Defendant actually supplied goods or services equivalent to KRW 270,363 of the supply price to F, who is a customer of the said company, at the D Distribution Office operated by the Defendant in Yongsan-gu Seoul, Yongsan-gu, Seoul, but supplied goods or services equivalent to KRW 5,109,091 of the supply price, prepared a false tax invoice and issued it to the said F.

In addition, from around that time to September 30, 2013, the Defendant: (a) provided goods or services equivalent to KRW 13,804,908 in total amount nine times, as shown in the attached Table 1 List of Crimes; (b) provided goods or services in total; (c) provided goods or services in total amount of KRW 70,881,817 in total; and (d) provided a false tax invoice and issued it to the customer of D Distribution.

(b) No person who issues a tax invoice for processing shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

Nevertheless, on October 30, 2012, the Defendant prepared a tax invoice and issued it to F as if he supplied goods or services equivalent to KRW 3,809,091, even though he did not actually supply goods or services at the above C office.

The Defendant, from around that time to December 31, 2013, issued a processed tax invoice to the customer of D Distribution, as shown in Appendix 2, even though the Defendant did not actually supply goods or services 37 times in total, as shown in Appendix 2.13,180,909.

2. Receipt of false tax invoice;

(a) Preparation in falsity;