A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant operated a miscellaneous wholesaler with the trade name “C” in Gangseo-si B.

1. Notwithstanding the fact that a person violating the Punishment of Tax Evaders Act was not issued a tax invoice without being supplied with any goods or services under the Value-Added Tax Act, the Defendant was issued a tax invoice stating that the Defendant was supplied with any goods or services equivalent to KRW 17,565,00 in the pertinent C office around July 31, 2012, notwithstanding the fact that he was not supplied with any goods or services from D located in Gwangju City E.

In addition, the Defendant was issued a false tax invoice equivalent to KRW 36,815,000 in total three times from that time until September 30, 2012, as shown in the annexed Table (1) in the same manner.

2. (Before December 31, 2012, any person who violates the Punishment of Tax Evaders Act in relation to the ASEAN System is not issued a tax invoice without being supplied with any goods or services under the Value-Added Tax Act, the Defendant was issued a false tax invoice after receiving the tax invoice stating that the Defendant was supplied with any goods or services equivalent to KRW 54,639,228, in spite of the absence of the fact that the Defendant was supplied with any goods or services in the said C office at the rate of Gangwon-si, 2323.

3.(Before December 31, 2012, the Defendant was issued a tax invoice stating that no person who violated the Punishment of Tax Evaders Act related to the global logistics of the United States industry was supplied with goods or services in an amount equivalent to 50,112,000 won, even though he did not receive any goods or services provided under the Value-Added Tax Act, at the above C office around December 31, 2012.

The Defendant includes this.