A defendant shall be punished by imprisonment for six months.

except that 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

From May 11, 2012 to March 6, 2018, the Defendant operated “C” as a broadcasting device sales business entity in Gangnam-gu Seoul Metropolitan Government, Gangnam-gu.

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

Nevertheless, around June 21, 2016, the Defendant received a false tax invoice of the total value of KRW 414,172,000,000, in total, six times from the date of issuance, as shown in the attached list of crimes, as if he/she received a tax invoice of KRW 100,172,00, as if he/she received a supply of goods or services from D Co., Ltd., even though he/she did not receive any goods or services from D Co., Ltd.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. An accusation, a preliminary return of value-added tax by each general taxable person, a final return of value-added tax by each general taxable person, and application of each electronic tax invoice statute;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor, etc., concerning the relevant criminal facts;

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

1. The total amount of tax invoices issued falsely for the reason of sentencing under Article 62(1) of the Criminal Act is large, and the amount of tax evaded is also significant: Provided, That the punishment as ordered shall be determined by taking into account the following circumstances: the defendant's error is recognized and contradictory, the defendant has no particular criminal record, the defendant's age, character and conduct, environment, family relationship, motive and consequence of the crime, circumstances after the crime, etc., and the conditions of sentencing as shown in the argument of this case.