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

From May 1, 2015 to August 9, 2017, the Defendant operated “C” on the first floor of Sungnam-gu Seoul Special Metropolitan City, Sungnam-gu, with construction business and interior decoration as a type of business.

No one shall issue or receive tax invoices under the Value-Added Tax Act without supplying or being supplied with any goods or service, or submit to the Government a false list of tax invoices by purchaser or seller under the Value-Added Tax Act.

1. Around June 15, 2015, the Defendant was issued an electronic tax invoice stating “A” and “A” on June 15, 2015, although there was no fact that the Defendant had been supplied services from D and D: The date of supply: June 15, 2015; and the value of supply: E, E: 45,00,000 won; from that time, the Defendant did not receive any goods or services as shown in the attached Table 1, and was issued an amount equivalent to KRW 1,476,30,000 in total of the value of supply in Chapter 43, without being supplied with such goods or services, from that time until March 3, 2017.

2. On July 25, 2015, the Defendant, at the office of the above “C”, did not intend to increase the input tax amount and thereby reduce the value-added tax burden. Although there was no fact that he was supplied with the service from D during the first period of 2015, the Defendant entered a false list of the total tax invoices by seller under the Value-Added Tax Act and submitted it to the Government at least three times from January 25, 2017, stating the false list of the total tax invoices by seller under the Value-Added Tax Act to the effect that he was supplied with the service of KRW 25 million from D during the first period of 2015, and submitted it to the Government by stating the false list of the total tax invoices by seller under the Value-Added Tax Act as shown in the attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Each report on investigation;

1. A report on investigation of value-added tax, a literature, and a value-added tax return;