A defendant shall be punished by imprisonment for not less than eight 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

On February 21, 2011, the Defendant completed the business registration of the trade name “C” in the name of the Defendant and managed the office, and was in charge of withdrawing money.

1. They shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for which false tax invoices are issued;

Nevertheless, around May 23, 2011, the Defendant issued a false tax invoice of 1,361,793,500 won in total of supply value of 20 times from that time to September 30, 201, respectively, as shown in the separate sheet of crime (1) as if the Defendant had not supplied scrap metal to Rawls Korea Co., Ltd., even though there was no fact that scrap metal was supplied. However, the Defendant issued a false tax invoice of 22,746,000 won in total, as shown in the separate sheet of crime (1) from that time, from that time.

2. They shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with the goods or services received falsely;

Nevertheless, around June 25, 2011, the Defendant issued a tax invoice of an amount equivalent to KRW 243,826,000, as if he was supplied with scrap metal from E even though the fact in the above C office did not have been supplied with scrap metal. From that time, until September 30, 2011, the Defendant received a false tax invoice of an amount equivalent to KRW 3,39,097,30,000, in total, five times as shown in the separate crime list (2) from September 30, 2011, respectively.

3. No false sales and purchase tax invoice submitted by customer shall be submitted to the Government without supplying or being supplied with goods or services, on which sales and purchase tax invoice under the Value-Added Tax Act are entered falsely.

A. (1) The Defendant for the final return on the first half of year 201 shall submit a false list of buyer by buyer.