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

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

Punishment of the crime

The Defendant is a person operating a business entity called “C” that sells agricultural and fishery products and food materials.

1. He/she shall not issue or receive an invoice without supplying or receiving goods or services received or delivered with a false invoice;

Nevertheless, around January 15, 2016, the Defendant issued a false electronic invoice of KRW 3,35,000 in total amount of KRW 27,567,00,00 in total, as shown in the attached crime list (1), without supplying goods or services to “E” within the Defendant’s residence located in Busan District, Busan District. On January 15, 2016, the Defendant issued a false electronic invoice of KRW 24,617,00 in total, KRW 370,359,00 in total, as shown in the attached crime list (2). On January 2016, the Defendant issued a false electronic invoice of KRW 12 in total,370,359,00 in total, as in the attached crime list (2).

2. He/she shall not make any act to submit to the Government a false entry of a list of total invoices by seller and by seller under tax-related Acts and tax-related Acts, and a list of total invoices by seller under corporate tax-related Acts;

Nevertheless, on January 2016, the Defendant submitted a false list of invoices by seller and seller to the Busan Suwon Tax Office, stating the details of the sales and purchase invoice issued or received, as stated in the above paragraph (1).

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to tax offense investigation reports, sales invoices and purchase invoices, aggregate invoices by customer and individual suppliers, and account transaction statements by account;

1. Article 10(3)2 (the issuance and receipt of false tax invoices) and Article 10(3)4 (the false entry) of the Punishment of Tax Evaders Act concerning the crime, and Article 10(3)2 (the issuance and receipt of false tax invoices);