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

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

Punishment of the crime

On May 26, 199, the Defendant is the representative of the “C” established in Suwon-gu, Suwon-si B for the purpose of heating pipeline construction business, etc.

1. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that have received a false tax invoice;

On January 26, 2015, the Defendant issued 26 copies of the electronic tax invoice of KRW 40,013,200, the supply price of KRW 40,013,200, from that time until November 24, 2015, as indicated in the attached list of crimes, as if the Defendant had not been supplied with goods or services from D, as if he had not been supplied with the goods or services. From that time, the Defendant was issued 26 copies of the electronic tax invoice of KRW 807,113,70, total supply price by November 26, 2015.

2. No person who evades value-added tax and global income tax shall evade taxes, receive a refund or deduction of taxes by fraud or other improper means;

Nevertheless, the Defendant had the intent to evade the value-added tax and the comprehensive income tax by regarding the actual transactions as described in the above Paragraph (1) by deducting the input tax amount from the method of receiving a false tax invoice, and by including it in the necessary expenses.

On July 22, 2015, the Defendant is evading the value-added tax of KRW 32,615,270 in the year 2015 by receiving false tax invoices of KRW 326,152,70 in total, the supply price of KRW 326,152,70 in the supply price as described in paragraph (1) from D and obtaining the deduction of the input tax amount, and filing the return of the value-added tax of KRW 20 in the year 2015 with respect to KRW 480,961,00 in total from D when filing the return of the value-added tax of KRW 480,961,00 in the year 2015 from D on January 23, 2016 with the method of receiving the input tax amount after receiving the false tax invoice of KRW 48,09,00 in the aggregate from D.